Scrapping-quinquies: deadlines to join from 16 October to 15 December 2026

Taxpayers who want to join still have time: those with debts entrusted to the Revenue Agency-Collection by the bodies that have communicated the provision for application of the Scrappage-quinquies will be able to request the facilitated settlement between 16 October and 15 December 2026 with the electronic methods that will be made official on the Revenue website by 15 October 2026, the date by which the data necessary to identify the loads will be available in the reserved area of the site definable.

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The list of those who have joined can be consulted at this link which shows the name of the entities and the indication of any third parties who, on behalf of the same entities, have entrusted the Revenue-Collection Agency with loads falling within the facilitated definition. The publication of the list, which is not required by law, it is explained, is an initiative of the Agency with the aim of making it easier for citizens, offering another possibility in addition to that of going to check with the individual administrations.

In detail, 1,481 municipalities, 5 regions, 11 provinces and metropolitan cities and 4 unions of municipalities have signed up. The Regions are Basilicata, Campania, Lazio, Puglia and Umbria while the largest municipalities that have joined include Rome, Naples and Bari, among others. The metropolitan cities of Venice, Turin and Genoa are also present. The regions of Northern Italy are missing. As reported by Il Sole 24 Ore, the geography of the amnesty reveals that mainly institutions from the South or the Islands have signed up to the measure, with a share equal to 68% of the total.

The scrapping-quinquies was extended to Regions and local authorities with Legislative Decree no. 38/2026, which also included tax and non-tax debts, with the exclusion of those resulting from convictions by the Court of Auditors, resulting from the burdens entrusted to the Collection Agent from 1 January 2000 to 31 December 2023 by the Regions and local authorities.

This scrapping allows you to pay the debts relating to local taxes such as Imu, Tari and Tasi, entrusted to the Revenue Collection Agency in the period mentioned, saving on interest and penalties. Fines issued by the local police are also included among the amounts that can be paid in a facilitated manner. In fact, those who join will have to pay only the sum not paid at the time and the notification/executive costs, eliminating the other items.

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The application of the facilitation measure is subject to the adoption by the body concerned of a specific provision to be published on its institutional website and transmitted to the Revenue Agency-Collection by the deadline of 31 July 2026. The measure refers only to the loads entrusted to the Revenue Agency-Collection and does not, however, concern local taxes managed in-house (direct collection) or entrusted for compulsory collection to private concessionaires - he specifies the Agency -, for which the 2026 budget law gives local bodies the possibility of issuing specific resolutions and regulations to introduce an autonomous facilitated definition managed according to the methods decided by each body.

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