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 included are declared unpaid INPS contributions excluding those from assessment, and traffic code sanctions imposed by state administrations. Application must be submitted by mandatory deadline of April 30, 2026. Payment of first installment or full amount due by July 31, 2026.
Application scope and eligible charges
Charges from professional pension funds (accountants, lawyers), ENASARCO and local entities for IMU are excluded. Charges from assessment notice, settlement or tax credit recovery also excluded. Rolls from periodic VAT settlements (LIPE) should qualify as they derive from automatic settlement. Rolls from forfeiture of installment payment of bonus notice also seem admitted, including separate taxation.
To verify eligible charges in advance, access Reserved Area of Revenue-Collection Agency with SPID. Service proposes list of charges with selection option. Alternatively request statement via email from public area of site.
Benefits and amounts to pay
Settlement entails automatic cancellation of administrative sanctions and interest included in charges. Late payment interest and collection fees where still due are also waived. Principal amounts (taxes, contributions), execution costs and payment notice notification costs must be paid in full.
For traffic code sanctions from state administrations there is no total cancellation. Only fees, interest and increases art. 27 paragraph 6 L. 689/81 eliminated. Those forfeited from previous settlements and settlement-and-cancellation can access new settlement. Must still concern charges from automatic settlement or formal declaration control or declared unpaid INPS contributions. Those who settled charges from executive assessment cannot benefit from new settlement.
Exclusion for forfeited from rottamazione-quater after September 30, 2025
For rottamazione-quater (L. 197/2022) and readmission DL 202/2024, only debtors forfeited as of September 30, 2025 can access new settlement. Those who did not pay or paid late the November 30, 2025 installment or subsequent ones cannot use rottamazione-quinquies. For these rottamazione-quater remains in effect with installments to pay according to original deadlines.
Payment methods and installments
Payment can occur in single solution by July 31, 2026. Alternatively can be installmented in maximum 54 bimonthly installments between July 31, 2026 and May 31, 2035. On installmented amounts, 3% annual interest due from August 1, 2026. Can pay with precompiled payment slips attached to communication, bank domiciliation, Collection Agent offices, online banking or authorized dealers. All compensation forms excluded.
Application must be submitted by April 30, 2026 only through Collection Agent telematic application. Email or certified email submission not allowed except for debtors in overindebtedness procedure. Taxpayer can choose which payment notices to settle. Can also settle only some rolls from same notice. Can supplement application by April 30, 2026 with additional rolls.
Effects and forfeiture causes
Once application submitted, executive actions cannot be initiated nor administrative blocks and mortgages imposed. Existing ones remain. Debtor considered compliant: PA payment block does not apply, DURC obtainable, F24 compensation prohibition does not apply. Attachments cannot be initiated or continued except positive first auction. With payment by July 31, 2026 attachments extinguish. Existing installments suspended and automatically revoked July 31, 2026.
Forfeiture from settlement occurs for omitted or insufficient payment of total amounts, two installments even non-consecutive or last installment. No tolerance for late payments. Forfeiture automatic without provision. Cancelled sanctions, interest and fees reemerge. Residual debt installment no longer possible. For ongoing disputes, commitment to renounce judgment required in application. Once first installment paid, process extinguished with compensated costs.
Studio RCG is available to verify eligible charges and assist in application submission by April 30, 2026 deadline.