Rottamazione-quinquies: April 30, 2026 deadline for 2000-2023 charges
The 2026 budget law (L. 199/2025) introduced rottamazione-quinquies for charges delivered to Collection Agent from January 1, 2000 to December 31, 2023. As illustrated in our previous information on rottamazione-quinquies, the application scope is narrower than previous collection settlements. Only charges from automatic settlement and formal control of declarations (income, VAT, IRAP, substitute) qualify. Also […]