Scrapping-quinquies: second installment due on 30 September

The deadline for the second installment of the Scrappage-quinquies is approaching. The payment deadline is set for September 30th and concerns taxpayers who have joined the facilitated definition of tax bills introduced by the 2026 Budget Law.

The Revenue Agency reminds us of this.

The payment must be made using the form attached to the communication of the sums due. Taxpayers who need it can retrieve the communication, with the details of the amounts to be paid and the payment forms, directly in the reserved area of ​​the website www.agenziaentrateriscossione.gov.it or receive them via e-mail by sending a request from the public area, therefore without the need for access credentials, by attaching an identification document.

In view of the payment deadline, it is important to remember that the Scrappage-quinquies loses effectiveness if, on the due date of an installment of the plan, two installments are unpaid or only partially paid. Therefore, if by next September 30th the payments relating to the first two installments were omitted or insufficient (the previous one expired on July 31st), the benefits of the subsidized definition would be lost.

The forfeiture of the Scrappage-quinquies also occurs following the omitted or insufficient payment of the last installment of the plan (if you have chosen to pay in just two instalments, the second to be paid on 30 September is also the last), but in this case the payments made within 5 days following the due date, therefore by 5 October, will be considered timely.

The law provides, in fact, that this longer term of 5 days is considered only in the cases of payment in a single installment (which was expected on 31 July 2026) or the last installment of those in which the debtor has chosen to defer payment.