The 2026 Budget Law (L. 199/2025) introduced the so-called Rottamazione Quinquies (Fifth Debt Collection Scheme), a new opportunity for citizens and businesses to settle debts entrusted to the Collection Agent. This is an exceptionally important measure that significantly reduces debt exposure accumulated over the years.
In this article, we’ll analyze in detail what the 2026 tax bill write-off law provides, what its benefits are, and why strategic planning is essential to ensure you don’t miss out on the benefits of the 2026 tax bill write-off.
1. What is the Rottamazione Quinquies and what does it concern?
The measure concerns the charges entrusted to the Collection Agent ( Agenzia delle Entrate-Riscossione ) in the period between 1 January 2000 and 31 December 2023 .
The debts allowed
- State taxes: IRPEF, IRES, VAT, and IRAP resulting from annual returns.
- INPS social security contributions: (excluding those required following an assessment).
- Taxes from automated control: arising from the activities of the financial administration (Articles 36-bis and 54-bis).
- Traffic fines: limited to interest and premium (the basic fine remains due).
The excluded debts
- Local taxes ( IMU, TARI, etc. ), unless otherwise specified by the local authorities.
- Recovery of tax credits (e.g., Superbonus and other construction bonuses).
- Charges arising from executive assessments.
- Local Police Fines.
2. The benefits: what you save
The main advantage of the Rottamazione Quinquies is the complete cancellation of additional amounts. The taxpayer is required to pay only:
- The principal amount (the original tax or contribution).
- The costs of any enforcement and notification procedures.
Important: Administrative penalties, late payment interest, and collection fees are completely eliminated .
3. Operating deadlines and payment schedule
The procedure has strict deadlines that do not allow for exceptions.
| Event | Expiration Date |
| Application submission begins | January 20, 2026 |
| Deadline for submitting applications | April 30, 2026 |
| Communication of amounts due (AdER) | By June 30, 2026 |
| First installment or one-off solution | July 31, 2026 |
| End of installment plan (54th installment) | May 31, 2035 |
Installment plan
It is possible to pay the amount in up to 54 bimonthly installments (9 years).
- Deadlines 2026: July 31, September 30, November 30.
- Deadlines 2027-2034: bimonthly (January, March, May, July, September, November).
- Deferred interest: 3% per annum starting August 1, 2026.
- Minimum installment amount: €100.00.
4. Causes of forfeiture: the risks of non-payment
The rule is very strict: failure to implement the simplified settlement procedure results in the original debt being reinstated and the inability to repay the remaining debt in installments. To avoid formal errors when submitting your application, it is advisable to seek professional advice from Iorio Associati , thus ensuring proper management of your tax position.
The benefits will be forfeited in the event of:
- Failure to pay the first installment (July 31, 2026).
- Omission of two installments , even if not consecutive.
- Failure to pay the last installment (May 31, 2035).
5. Strategic planning of membership
Studio Iorio & Associati offers targeted technical consultancy that goes beyond the simple submission of the application:
- Splitting Analysis: We evaluate the opportunity to submit multiple separate applications to “save” the most significant positions in the event of a liquidity crisis.
- DURC Monitoring: Priority given to charges that block contribution compliance.
- Analysis for lapsed Quater: We verify the conditions for readmission of those who lost previous benefits by November 30, 2025.
6. How to request assistance
Applications must be submitted exclusively online. It’s essential to act early to avoid system overload and ensure proper analysis of pending charges, following the procedures indicated on the official portal of the Revenue Agency-Collection .