Tax peace and its effects on scrapping
Today is the deadline for paying the fifth and final installment of the tax relief program for charges from 2000 to 2016 and the second installment for charges from 2017. This deadline is important because failure to pay even one installment will result in the forfeiture of benefits. In this case, full penalties will be due again, along with late payment interest. To avoid these severe consequences, it is essential to monitor your fiscal position; you can find more details on how to manage outstanding debts in our guide on Rottamazione Quinquies 2026. For technical support or to download the payment forms, you can access the reserved area of the Agenzia delle Entrate-Riscossione portal.
Meanwhile, taxpayers are in a state of anxiety as they await the decree related to the 2019 Economic Plan. The measure is expected to be very comprehensive and include, in addition to a simplification package, the long-awaited “tax peace.” Taxpayers are scrambling to figure out what to do regarding today’s deadline. Specifically, they’re wondering what to do, trying to figure out whether or not to pay the due installment.
It’s not easy to make a decision, especially given the recent stream of conflicting news that has emerged, potentially favoring one option or another. Let’s examine, point by point, the factors that could influence the final decision.
The limit of the “tax peace”
Regardless of any assessment, taxpayers must be aware that the legislator will set a maximum threshold for benefiting from the “tax peace.” Initially, at least according to one of the two political camps involved, it seemed that the aforementioned limit should be one million euros. In other cases, a much lower limit of €100,000 was discussed. It is possible that a halfway point could be reached by establishing a limit of €500,000.
It will then be necessary to understand how the threshold will be determined. It is possible that it will only refer to taxes, with the exception of cases involving penalties only. In any case, if the write-off involves very high amounts, the taxpayer may have actually exceeded the maximum threshold, unless the limit must be calculated on the residual amount owed.
Failure to Pay for Scrapping
One of the options under consideration involves deferring the installments of various expiring scrapping programs. In addition to the fifth installment of the settlement of tax bills for the 2000-2016 period, the second installment of the scrapping program for tax bills whose amounts were entrusted to the concessionaire for collection from January 1st to September 30th, 2017, also expires today.
Generally, the plan is to extend the expiring installments, but also to “rescue” taxpayers who opted in to the measure but failed to pay one or more installments. In this case, should the measures be confirmed, failure to pay the installments due today, October 1st, will presumably not result in the forfeiture of benefits.
Access to the “tax amnesty”
The option described above is only one possibility. However, it cannot be completely ruled out that failure to pay the installments due today will result in forfeiture of the “tax amnesty.” In this case, penalties and late payment interest for non-payment of the tax bill will certainly be due. Nor can it be ruled out that the decree law related to the Economic Budget contains a provision that prevents taxpayers who have forfeited the “tax amnesty” (due to missed or late payment of one of the installments) from accessing the “tax amnesty.”