You have until 15 December 2026 to ask to pay Imu, Tari, car tax and outstanding fines without interest and, where applicable, without penalties. It is the deadline set for the scrapping quinquies of territorial bodies, the facilitated definition that allows taxpayers to regularize debts with Municipalities, Regions and other local administrations. The advantage can be significant, especially for older bills, on which interest and surcharges may have increased the original amount.
Around 1,500 administrations have decided to apply the measure. The large municipalities include Rome, Naples, Genoa, Palermo, Bari and Venice. However, Milan, Bologna and Florence remain outside. In Turin the Municipality has not joined, but the metropolitan city appears in the list. Even for the car tax, the situation changes from Region to Region: Basilicata, Campania, Lazio, Puglia and Umbria are members, with the latter two having limited the relief to the car tax.
Scrapping, how to benefit from the discount
Those who sign up for the scrapping will be able to take a big burden off their shoulders by paying only what was originally due: the benefit in fact consists in the elimination of tax penalties, registered interest, late payment interest and premiums.
The measure concerns tax and non-tax debts entrusted to the Revenue Agency-Collection between 1 January 2000 and 31 December 2023. To understand whether you can benefit from the discount, you must therefore carry out two checks: check that the creditor body has adhered to it and make sure that the debt is among those admitted. The official list of participating administrations> is available on the Revenue Agency-Collection website.
The possibility of participating in scrapping is also recognized for those who have lost the benefits of previous scrapping due to non-payment or irregular payment of instalments, provided that the debts comply with the requirements of the new measure. Loads from the first three scrappings and those already included in the quater scrapping or related readmission can be included if all the overdue installments have not been paid regularly by 30 September 2025. However, quater scrapping debts for which, on the same date, payments were in order, are excluded.
To find out which bills can be scrapped, the Agency provides an information table which indicates the admitted debts and the amount to be paid with the facilitated definition. The document can be requested through the reserved area of the site, by logging in with Spid, electronic identity card or national services card, or by using the form in the public area and attaching the requested documentation.
Scrapping. the calendar
The application must be submitted by 15 December 2026 through the dedicated service of the Revenue Agency-Collection. The taxpayer can select the debts to include and choose whether to pay everything immediately or in installments. For ordinary membership applications the procedure is electronic, while for some over-indebtedness procedures specific methods are provided via certified e-mail.
By February 28, 2027, the Agency will communicate the acceptance or rejection of the request. If accepted, the total amount to be paid, the deadlines and the payment forms will be indicated. Those who choose to pay off the debt in a single solution will have to pay by 31 March 2027. Alternatively, it is possible to defer the amount up to a maximum of 54 bimonthly installments of the same amount, each not less than 100 euros. The first deadline is set for March 31, 2027, followed by May 31, July 31, September 30 and November 30. In subsequent years, payments will take place every two months. Interest of 3% per year will apply to the installments starting from 1 April 2027.
However, be careful of delays: anyone who does not pay, or pays only partially, the expected amount in a single solution, two installments even if not consecutive or the last installment of the plan, loses all the benefits. The five-day tolerance for late payments only concerns the lump sum payment and the last instalment, not the intermediate ones. In the event of forfeiture, the amounts already paid are considered advances on the overall debt and the ordinary recovery procedures resume.