Rottamazione - Quater

Rules, deadlines and membership methods for taxpayers

by Emilio Veneziano

The news for taxpayers' debts does not end. The Legislator has in fact introduced a new possibility for the facilitated definition of payment bills, the so-called “scrapping-quater”. But who will be able to benefit from it and above all by when?

What is quater scrapping?

First of all, the institution must be defined. This is an instrument that allows the debtor taxpayer to extinguish the debt, without penalties, interest (including late payment), additional sums and sums accrued as premiums, by making the payment in a single solution / in installments of the sums:

• entrusted to the Collection Agent as capital;
• accrued in favor of the Collection Agent as reimbursement of expenses for executive procedures / notification of the payment demand.

To take advantage of this definition, however, the specific application must be submitted by April 30th of this year, electronically.

Which debts can be treated with quater scrapping?

The facilitated definition concerns debts resulting from individual charges entrusted to the Collection Agent in the period from 1 January 2000 to 30 June 2022.

As highlighted by the Revenue Agency - Collection, the facilitated definition is permitted with reference to "all loads" entrusted in the reference period, including those:

• contained in files not yet notified;
• affected by payment/suspension measures;
• already the subject of a previous facilitated definition, even if lapsed.

“Quater scrapping” is also permitted:

• limited to interest (including the so-called "increases") and sums accrued by way of surcharge, also with reference to administrative sanctions other than those referring to:

• tax violations;
• violation of obligations relating to social security contributions / premiums;
• for debts resulting from charges entrusted to the Collection Agent by the bodies managing forms of compulsory social security(professional social security funds, including INARCASSA, CDC, ENPAV, ENPAM, etc.) and for private professionals of the category social security fund, following the adoption of specific resolutions by 31.1.2023.

What sums are excluded from the definition?

The facilitated definition in question cannot be requested for sums registered regarding:

• recovery of state aid pursuant to art. 16, EU Regulation no. 2015/1589;
• credits deriving from conviction rulings of the Court of Auditors;
• fines / fines / sanctions due following criminal conviction measures / sentences;
• traditional own resources expected as well as VAT collected on importation.

How do I join the scrapping-quater?

As already mentioned, the interested party must express to the Collection Agent the desire to make use of the facilitated definition by means of a specific declaration to be submitted byon April 30th (or by integrating a declaration already submitted, always by this date). It is important to remember that, again in the declaration, the number of installments chosen for scrapping must be indicated, as well as some additional information.

How does the scrapping-quater application look like?

The presentation always takes place on the street, on the Revenue Agency - Collections website using one of the following alternative online methods:

• in the reserved area, logging in with the SPID, CIE (Electronic Identity Card) and CNS (National Services Card) credentials
• in the public area, filling out the form and attaching the identification document.

After submitting the application, the taxpayer receives two different types of communications from the Revenue Agency - Collection, based on the area chosen for access:

Reserved area

The taxpayer receives an acceptance email, with the submission receipt of the membership application attached.

Public area

The taxpayer receives:

• a first email to the address indicated, with a link to be validated within 72 hours. Failure to validate within this deadline will result in the automatic cancellation of the application;

• a second email, following validation, taking charge, with the identification number of the case and a summary of the data entered;

• a third email, if the attached documentation is correct, with the submission receipt of the membership application attached.

What happens after submitting the application?

By June 30th of this year, the Revenue Agency - Collection will notify the taxpayer whether the application has been accepted or denied. In particular:

In case of acceptance, the communication contains the indication:

• of the amount due for the definition
• of the payment deadline, depending on the taxpayer's choice (single solution / instalments) contained in the application
• of the information to request direct debit of the payment to the current account.

Pre-compiled payment forms are attached to the communication

In the event of denial, the communication contains only the indication of the reasons why the application was not accepted.

Payment methods

If the application is accepted, therefore, the communication will reach the taxpayer by 30 June of this year and contains information on the sums due, the amount of the individual installments as well as the day and month of expiry of the same.

There are three alternative payment methods:

1. through domiciliation on the current account indicated by the debtor in the definition request
2. through the pre-compiled forms attached to the communication from the Collection Agent
3. at the counter of the Collection Agent.

Payment of the amount due can be made in a single payment by July 31st of this year or in a maximum of 18 consecutive installments of the same amount.

In the case of payment in installments:

• the first and second instalments, each equal to 10% of the total sums due, must be paid respectively by 31 July2023 and 30 November 2023
• the remaining (16) instalments, of the same amount, must andbe paid by 28.2, 31.5, 31.7 and 30.11 of each year, starting from 2024.

From 1 August of this year, however, interest is due on the installments at the rate of 2% per year and it is important to underline that the extension envisaged in the event of a temporary situation of objective difficulty for the taxpayer is not applicable.

What happens in case of omitted/insufficient or late payment?

When one of these three hypotheses occurs (even on a single solution or a single instalment) the ineffectiveness of the facilitated definition is determined and the payments made are considered as an advance on the sums due.

Let's focus on an important point: the Agency recently expressed its opinion on this point and in particular on the differences between this new scrapping and the previous one, the ter scrapping. For the Agency, the new regulation does not preclude the installment of the residual debt and therefore it is possible to request the related payment of:

• 72 monthly installments maximum (if the amount exceeds €120,000 the temporary situation of objective difficulty must be documented)
• 120 monthly installments maximum (in case of proven and serious situation of difficulty due to the economic situation).

The Agency itself states that the allowed tolerance cannot be greater than 5 days; therefore, a relatively limited delay in payment is allowed.

What effects does accepting the definition have?

When the quater scrapping request is accepted:

• for the loads that constitute the object are suspended:

• the periods of limitation / forfeiture
• the payment obligations of previous extensions in existence on the date of submission, until the expiry of the first / only installment of the amount due for the settlement (as of 31.7.2023 suspended extensions are automatically revoked)

• the Collection Agent cannot:

• initiate new enforcement actions or continue the enforcement procedures previously initiated, provided that the first successful auction has not taken place
• register new administrative seizures / mortgages

• the debtor is not considered in default for the purposes of disbursing tax refunds / payments of credits due from the Public Administration

• in the case of facilitated definition of contributory debts, the DURC is issued following the presentation by the debtor of the declaration to make use of the definition.

For more information regarding the Scrapping - Quater procedure do not hesitate to contact us. Our financial consultants are at your disposal to guide you in every step of the procedure.