Taxpayers' requests to join can be submitted by 15 December 2026, exclusively online through the services available on the Revenue Agency-Collection portal. The procedure is reserved for loads that fall within the categories provided for by the legislation and that refer to the local authorities that have decided to apply the facilitated definition. The possibility of joining is subject to the adoption by the entity concerned of a specific provision, published on its institutional website and sent to the Revenue Agency-Collection by 31 July 2026. The list of administrations that have joined, around 1,500 in total, can be consulted on the Agency's website.
The extension of the Scrapping-quinquies to Regions and local authorities was provided for by legislative decree no. 38/2026, the so-called tax decree, converted with amendments by law no. 88/2026. The regulation includes tax and non-tax debts resulting from charges entrusted to the collection agent from 1 January 2000 to 31 December 2023, with the exclusion of those resulting from convictions by the Court of Auditors. The revenues that may be affected by the measure include, depending on the decisions adopted by individual bodies, car tax, Imu, Tari and road fines.
Scrapping allows you to pay the remaining capital due, in addition to any costs for enforcement procedures and notification fees. However, interest and penalties included in the charges, late payment interest and premium are excluded. For administrative sanctions relating to violations of the Highway Code, the relief concerns interest, including so-called surcharges, and the premium.
Debts already included in the first three scrappings for which the taxpayer has lost the benefits and those relating to the quater scrapping, including the subsequent readmission, for which the benefits had been lost by 30 September 2025, may also fall within the facilitated definition, if they comply with the other requirements. Debts already included in the quater scrapping and related readmission plans for which, on the same date of 30 September, are excluded. 2025, all the overdue installments were regularly paid. To check which loads are actually admitted, it is possible to request the information sheet on the Agency's website, in the section dedicated to "Facilitated definition (Scrapping - quinquies territorial entities)".
The document can be requested through the reserved area of the Revenue Agency-Collection portal, accessible with Spid, Electronic Identity Card (Cie) and National Services Card (Cns). Professionals and businesses can also use Revenue Agency credentials. Once the request has been forwarded, the system will send an email to the indicated address within the next 12 hours, containing the link to download the prospectus. The document remains available for five days. Alternatively, it is possible to use the service present in the public area of the site, without authentication, by filling out the appropriate form and attaching an identification document. After validation of the request and acceptance by the offices, if the documentation is correct, the taxpayer will receive an email with the link to download the statement, also available in this case for five days.
The membership application can be sent through the "Facilitated definition (Scrapping-quinquies territorial entities)" section, accessible both from the reserved and public areas of the Revenue Agency-Collection website. By accessing the reserved area, the taxpayer will find the list of loads admitted for scrapping, from which he can select those to include in the declaration. The procedure also allows you to choose the payment method, in a single solution or in installments. In the case of deferred payment, each installment must be equal to at least 100 euros. Anyone who does not have access credentials can submit the request through the public area service, attaching the documentation necessary to identify themselves.
To complete the declaration of membership, it is necessary to indicate, among other requested information, the identification numbers of the payment slips that you intend to include in the facilitated definition, the method chosen to pay the debt and an e-mail address to which you will receive the receipt for submitting the application. Before forwarding the request it is advisable to check the information table, so as to identify the loads that can actually be scrapped and know the associated amounts. The application may include the interest debts present in the list proposed by the service, in compliance with the conditions established by the legislation and the measures adopted by the local authorities.
The Revenue Agency-Collection will communicate to taxpayers the total amount due for the facilitated definition by 28 February 2027. Payment can be made in a single payment, by 31 March 2027, or through an installment plan consisting of a maximum of 54 bimonthly installments of the same amount. The subsidized definition loses effectiveness in the event of failure or insufficient payment of the first and only instalment, if the taxpayer has chosen to pay in a single solution, or when two instalments, even if not consecutive, or the last installment of the plan are not paid. It is therefore necessary to respect the deadlines set to maintain the benefits of scrapping.
For further information: Current account seizure, in which cases it can be triggered, how it works and how long it lasts
