Una probable new opportunity for scrapping quinquies could arrive in the next few weeks from Tax. Parliament is currently deciding on a series of changes that aim to expand the possibilities offeredreopening some amnesties and introducing new forms of protection for those who are already paying in installments.
Scrapping the very last quinquies: extension of deadlines
The issue of scrapping the files returns to the center of the political debate. The Senate Finance Committee he is considering six amendments which would act on the regularization of tax debts. The proposals concern both the scrapping quinquiesbe the previous one scrapping quater. Among the new features under discussion are: the possible extension to tax assessments, the reopening of the deadlines for lapsed taxpayers e new protections against foreclosures.
One of the most awaited interventions concerns the extension of scrapping quinquies to a wider range of tax and social security debts. Today, in fact, the measure mainly affects tax bills already entrusted to collection, but the proposed changes would also allow it to include the amounts requested by the Revenue Agency after a tax audit e unpaid contributions contested by INPS. Once passed into the hands of the Revenue-Collection Agency, these debts could also be paid with the facilitated conditions provided for by scrapping.
The package of proposals under consideration on the payment of tax debts provides for new reopenings and greater flexibility in access criteria. (Getty Images)
There is also space for those who are already paying in installments
A second corrective points to favor those who have already started an ordinary installment plan. The proposal would in fact allow us to move from the traditional extension to facilitated scrapping, benefiting from the more favorable conditions provided by the quinquies. The extension would also concern some debts of local authorities and social security positions managed by INPS.
New chance for those affected by the scrapping quater
It also appears among the most significant measures the possible reopening of the scrapping quater. Taxpayers who have lost the benefits of the concessional definition by the end of 2025 they could submit a new application by 31 July 2026. The hypothesis involves a new payment plan prepared by the Revenue-Collection Agency, offering a second opportunity to those who have failed to meet the previous deadlines. Alongside this measure is also being evaluated a sort of amnesty for some installments due between the end of 2025 and the beginning of 2026which would be considered regular if paid by July 31st.
Scrapping quinquies, the shield against foreclosures arrives
The package of amendments also includes a particularly controversial proposal: the blocking of enforcement procedures against taxpayers who are up to date with their payments. In practice, those who respect the deadlines for scrapping or ordinary installment payments could not suffer seizures on current accounts or other precautionary actions by the financial administration. The protection would only cease if you lapse from the payment plan.
Installments of up to ten years for residual debts
A further amendment looks at those who have lapsed from previous amnesties or ordinary installment plans. The proposal it would allow the remaining debt to be paid in a single payment by 31 July 2026 or through an extension of up to 120 monthly installments. This would not be a new scrapping, as penalties and interest would remain due, but a thought-out mechanism to make debt repayment more sustainable.
The unknowns of approval
The measures that are being discussed would actually represent a possible breath of fresh air for many taxpayers struggling with tax bills, assessments and old payment plans lapsed. At the moment, however, no news is yet definitive. The next few weeks will be decisive to understand which interventions will actually come into force and which ones will remain only hypotheses.