Rottamazione-quinquies: apply by April 30

Context

In brief

• Rottamazione-quinquies applications due by April 30
• Payments without penalties or interest
• Debts from 2000 to 2023

Key facts

• What: Rottamazione-quinquies
• When: April 30, 2026
• Where: Italy
• Who: Agenzia delle Entrate-Riscossione
• Amount: Not specified

The deadline to apply for Rottamazione-quinquies is set for April 30, 2026. The facilitated settlement of tax bills, introduced by the 2026 Budget Law, allows paying the due amount without incurring penalties, interest, or fees. The application can only be submitted electronically on the Agenzia delle Entrate-Riscossione website. This measure is particularly relevant for cross-border workers who commute to Ticino and reside in Italy, as it allows them to regularize their tax position without incurring additional costs.

Scope of application

The Rottamazione-quinquies applies to debts assigned for collection from January 1, 2000, to December 31, 2023. These include declared but unpaid taxes, omitted payment of INPS contributions (other than those requested following an assessment), and administrative penalties for road code violations assigned by the prefectures. Taxpayers can submit their application in the 'Facilitated settlement (Rottamazione-quinquies)' section, available in both the reserved and public areas of the Agenzia delle Entrate-Riscossione website.

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Operational details

Implications for cross-border workers

The rottamazione-quinquies represents a significant opportunity for cross-border workers who work in Ticino and reside in Italy. These workers often have to manage complex tax obligations in both countries, and the possibility of regularizing their debts without paying penalties and interest can alleviate a considerable financial burden. Furthermore, the possibility of paying in monthly installments up to 54, with a minimum amount of 100 euros per installment, makes the procedure more accessible and manageable.

Comparison with the previous situation

Before the introduction of the rottamazione-quinquies, cross-border workers had to face penalties and interest on unpaid amounts, which could result in a significant financial burden. The new legislation offers a more favorable alternative, allowing them to regularize their position without incurring additional costs. This is particularly important for cross-border workers who have accumulated debts over the years and now have the opportunity to comply without facing serious economic difficulties.

Practical scenarios

Suppose a cross-border worker who works in Ticino and resides in Italy has accumulated a tax debt of 10,000 euros over the years. With the rottamazione-quinquies, they can choose to pay this amount in monthly installments of 100 euros for 100 months, without having to pay penalties and interest. This scenario is particularly advantageous for those who have difficulty paying the entire amount in a single installment.

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Key points

Step-by-step procedure

To join the 'rottamazione-quinquies', cross-border workers must follow a simple but precise procedure. First, they need to access the Agenzia delle Entrate-Riscossione website and select the 'Definizione agevolata (Rottamazione-quinquies)' section. Once in the restricted area, they can view the list of 'rottamabili' charges and select those of interest. Alternatively, they can submit the application through the service available in the public area of the site, attaching identification documents and entering the identification numbers of the documents.

Deadlines and required documents

The deadline for submitting the application is set for April 30, 2026. It is important to respect this date to not miss the opportunity to join the 'rottamazione-quinquies'. The required documents include identification documents and the identification numbers of the documents that you want to include in the request. It is also necessary to indicate whether you intend to pay in a single installment or in installments.

Useful tools

For cross-border workers who want to calculate the amount of the installments and plan the payment, it is possible to use the installment calculator available on the site. This tool allows you to enter the total amount of the debt and calculate the amount of the monthly installments based on the chosen duration. Furthermore, you can consult the guide to rottamazione-quinquies for further information and assistance.

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