NoIn recent years the State has made various possibilities available to taxpayers to pay off debts. Among the best known are the so-called scrapping of tax billswhich eliminate penalties and interest from the final bill. We started with the first scrapping of 2016followed by the bis of 2017, the ter of 2018, to finally arrive at the quater, introduced with the 2023 budget law. And it is precisely this latest version that we intend to talk about, the only one still in progress.
Scrapping quater, latest: reopening extension
The problem concerns the installments scheduled for 2025 and 2026 which have not yet all been paid and which has created the case of the lapsed taxpayers. Unfortunately, in fact, those who paid the first installment by 31 July 2025, but not the second by 30 November, has lost the benefits of the facilitated definition. The previous editions, now concluded, do not provide for any possibility of returning, and for this reason it was decided to reopen the terms of the quater. In essence, a second chance for those who have fallen behind on payments.
Deadlines not to be missed
With an amendment included in the so-called “Milleproroghe” decree, Parliament offers a new deadline of February 28, 2026. Be careful, though, because not it’s for everyonebut for a very specific category of taxpayers. Therefore, it is not a general reopening, but a measure aimed at those who had started the journey correctly and then, due to economic or organizational difficulties, he was unable to pay the next instalment.
A new time window allows lapsed taxpayers to return to the subsidized payment plan. (Getty Images)
What is scrapping quater
There quater scrapping is a form of “facilitated settlement” of tax bills which are the documents with which the Revenue Agency requests the payment of unpaid taxes. With scrapping it is possible to pay only the amount due as a tax or contributionwithout penalties and late payment interest, or with a significant reduction of the latter. It is a tool designed to help citizens and businesses get back into compliance while avoiding a complete increase in debt. The “quater” is the fourth edition of this measure, after previous versions approved in past years.
Who can return: it is not a reopening for everyone
The news concerns a very specific audience: taxpayers who had paid the first installment by 31 July 2025, but failed to pay the second installment due on 30 November 2025. Anyone who has not respected that deadline automatically loses the benefits of scrapping. Forfeiture means that the debt is fully due again, with penalties and interest reinstated as if the facilitated settlement had never been requested. With the change introduced, these people, however, will be able to re-enter the plan by paying the second installment within the new established deadlines. In this way they will not permanently lose the advantages of quater scrapping.
Why it was decided to reopen the terms
The choice was presented as an equity intervention. In the meantime, in fact, the budget law introduced a new version of the measure, the so-called “quinquies scrapping”, approved in December 2025. However, many taxpayers had already lapsed from the quater when the new rule arrived, finding themselves excluded from any benefits. The limited reopening of the deadlines is therefore necessary to prevent those who had started paying from being permanently penalized for just one delay.
Pay attention to deadlines: February will be a crucial month
The installment schedule is not changed. Subsequent deadlines remain those already foreseen in the original plan. However, February 28, 2026 becomes a particularly delicate date: both the second “recovered” installment must be paid by that day, is the third installment already scheduled. This means that those who decide to return will have to face a potentially higher outlay at the same time. After February, the plan will continue with the ordinary scheduled deadlines: late May, July and November 2026, and then the same pattern in 2027. A further delay would again result in the loss of benefits. In this case, the debt would once again include penalties, interest and all ancillary charges.
A concrete possibility, but one to be planned carefully
The reopening undoubtedly represents an opportunity for those who had started to get in order and found themselves in difficulty. However, this is not a total “amnesty” nor a generalized extension. Returning to quater scrapping requires a careful assessment of one’s financial resources, especially considering the double February deadline. The measure offers a second chance, it is true, but it does not provide for further margins of tolerance: punctual compliance with the installments is essential to maintain the benefits.
