Quater scrapping, the next installment expires

A new deadline is coming for taxpayers who are in compliance with previous payments of the scrapping-quater. The Revenue-Christ Agency recalls it in a note. February 28, 2025 is the deadline for paying the next installment of the facilitated definition of the folders. In consideration of the additional 5 days of tolerance granted by law, payments made by March 5, 2025 will still be considered timely.

In case of failure to pay, or if it is made beyond the deadline or for partial amounts, the law provides for the loss of the benefits of the facilitated definition and the amounts already paid will be considered as a deposit on the sums due. In this regard, it is specified that, for the payment plans in compliance with the payments of the installments expiring until 31 December 2024, taxpayers, in order not to lose the benefits of the facilitated definition, must continue to respect the deadlines indicated in communications of the sums due already in their possession, starting, precisely, from the next installment of 28 February.

How and where to pay

It is possible to pay in the bank, to the post offices, in the tobacconists and receivers, to the ATMs (ATM) enabled, using the electronic channels of the banks, of the Italian Post Office and of all the other payment services (PSP) adhering to the Pagopa node , on the website of the Revenue Agency Collection or with the Equiclick app. You can also pay directly at the Revenue-Riscossion Agency counters by booking an appointment.

Online services

Taxpayers who need to recover the communication of the sums due and payment forms they can always download a copy directly in the reserved area of ​​the site Or receive them by e-mail by sending a request from the public area, without the need for access credentials, attaching an identification document. On the Revenue-Riscossion Agency website, the service is also available, the service that allows you to choose only some of the notices/folders contained in the communication of the sums due.

What provides for the facilitated definition

The facilitated definition of the loads entrusted to the collection agent from 1 January 2000 to 30 June 2022, the so-called scrapping-quater introduced by the Budget Law 2023 (law no. 197/2022), allows you to pay only the amount due to title of capital and that due to reimbursement of expenses for any executive procedures and for notification rights. On the other hand, the sums due to penalties, interests enrolled in the role, interest of default and reception are not to be paid.

As regards the debts relating to road fines or other administrative penalties (other than those imposed for tax violations or for violation of the contribution obligations), the sums due by way of interest are not to be paid (in any case called, including the CDs ” increases “), as well as those due as an application. When joining the scrapping-quater, taxpayers were able to choose to delay payment up to a maximum of 18 installments in five years. Subsequently, the Revenue-Riscossion Agency sent to the interested parties the communication of the sums due, that is, the letter of response with the outcome of the request, the list of “scrapped” debts, the amount due and the payment forms.