Rottamazione quinquies 2026: complete guide and deadlines

TL;DR:

• 2000-2023 Charges: you pay capital and expenses
• Penalties and late payment interest are zeroed out
• First deadline: July 31, 2026
• Installments possible with 3% interest
• More selective scope: focus on automated/formal controls

What is rottamazione quinquies and what does it really scrap?

Rottamazione quinquies is a facilitated definition of charges entrusted to the collection agent, for roles from January 1, 2000 to December 31, 2023. The facility works with a clear logic: you pay the main debt and some expenses, while the accessory components are scrapped.

On a debt registered in the tax roll, often the painful part is not the tax, but penalties and interest. Scrapping intervenes precisely on this part, but only if the procedure is followed and the deadlines are paid.

Which charges fall within and which stay out?

The 2026 version is more selective: access only concerns charges deriving from automated and formal controls (taxes and contributions). Roles related to assessment acts stay out. This changes the audience compared to those who, in previous editions, were used to inserting everything without distinguishing the origin of the charge.

Before submitting an application, the charges need to be classified in a documentary way (origin, type of act, entrustment date). An Excel list is not enough if the positions are then not consistent with the requirements. A good practice is to prepare an orderly file by position, with acts and documents available for consultation.

How much do you pay with rottamazione quinquies?

With membership, you only pay the capital (tax or contribution), the notification expenses and any expenses for enforcement procedures. In practice, the main accessory components of the debt are zeroed out. This is why this measure mainly interests businesses that have seen their debt swell over time.

In SMEs, the tax roll debt often arises from two recurring dynamics. First, liquidity delays that transform unpaid F24s into tax roles. Second, errors or misalignments on declarations which, added to penalties and interest, become unmanageable.

What are the deadlines and payment methods (with 3% installments)?

Payment starts from July 31, 2026. Two ways are provided: a single solution or installment plan with 3% interest.

Installments reduce cash stress but introduce a cost of time and, above all, a risk of forfeiture if a deadline is skipped. If liquidity is fragile, the installment plan should be built together with a credible treasury plan.

Total debt 62,000 euros, of which 45,000 capital, 12,000 penalties, 4,000 interest and 1,000 expenses. With scrapping, the order of magnitude to be financed can drop close to 46,000 euros, but it is necessary to check item by item with the collection agent.

How is the application submitted and what to expect after?

The methods remain similar to previous scrappings: an application is submitted to the collection agent. Subsequently, the agent communicates the amount due and, if installments are chosen, the schedule of deadlines.

The quality of the internal process makes the difference: a company that prepares a file by position beforehand (act, amounts, state, any suspensions) reduces errors and time. A company that tries and see risks finding out late that part of the charges do not fall within.

When it is convenient (and when not): two quick comparisons

Scrapping can reduce the total to be paid but is less flexible on deadlines and forfeiture. Ordinary installment plan is more manageable over time but does not eliminate accessory components in the same way. If the company has a certain liquidity available, scrapping can offer a real cut on the debt. If liquidity is scarce, an ordinary installment plan extended over time can be more sustainable.

Paying immediately eliminates the risk of forfeiture and 3% interest but requires immediate liquidity. Installments free up cash today but require discipline and monthly control. In these decisions, the point is not only fiscal: it is corporate finance. A credible plan can also include short-term lines, collection management, and renegotiation with suppliers.

Build a sustainable scrapping plan

Rottamazione quinquies is an opportunity, but only if the plan is realistic. Many SMEs skip installments due to cash stress, losing the facility. Mathematical taxation is not enough: integration with treasury, seasonal cash flow and bank covenants is needed.

Gruppo AQ offre:

Gruppo AQ offers:

• Raccolta e classificazione carichi (controlli formali vs accertamenti)
• Collection and classification of charges (formal controls vs assessments)
• Simulazione piano rate sostenibile (integrazione cash flow + bilancio)
• Sustainable installment plan simulation (cash flow + budget integration)
• Controllo post-domanda (monitoraggio scadenze, gestione pagamenti)
• Post-application control (deadline monitoring, payment management)

Contact Gruppo AQ to structure an installment plan that is truly sustainable for your company, starting from the roll extract to the ready application.

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In short

• Concerns charges entrusted 2000-2023
• Capital and expenses are paid, not penalties/interest
• First deadline July 31, 2026
• Installments possible with 3% interest
• More selective scope: not everything falls within

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• PEX dividendi 2026: nuove soglie 5% e 500.000 euro
• Ban on F24 offsets 2026: threshold drops to 50,000 euros
• Divieto compensazioni F24 2026: soglia scende a 50.000 euro
• Hyper-depreciation 2026: up to 180% for Industry 4.0
• Iper ammortamento 2026: fino al 180% per Industria 4.0
• Electronic meal vouchers 2026: exempt threshold rises to 10 euros
• Buoni pasto elettronici 2026: soglia esente sale a 10 euro

Did you know that

• The expense item almost always remains due, even in scrapping
• An installment plan without monitored treasury increases the risk of forfeiture
• The first installment can unblock enforcement procedures already started
• Not all charges derive from the same type of control: classification is needed
• The real benefit depends on the percentage of penalties/interest on the total
• An orderly file reduces management time and errors

FAQ

FAQ

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Sources

Fonti

Law December 30, 2025, n. 199 (2026 Budget) – Paragraphs 82-101

Legge 30 dicembre 2025, n. 199 (Bilancio 2026) – Commi 82-101

Technical report – Rottamazione quinquies discipline: automated controls vs assessments

Approfondimento tecnico – Disciplina rottamazione quinquies: controlli automatizzati vs accertamenti