Italy's Rottamazione-quinquies for local authority debts: applications from 16 October 2026

The 2026 Rottamazione-quinquies settlement has been extended to qualifying debts owed to Italian Regions and local authorities. The extension is not automatic: the relevant authority had to adopt a specific measure and notify Agenzia delle entrate-Riscossione by 31 July 2026.

The collection agency published the list of participating authorities on 25 September. Taxpayers with local taxes, administrative penalties or other local-authority debts should therefore first check whether the creditor entity is included.

Eligible debts

The procedure generally covers tax and non-tax debts assigned to the collection agent between 1 January 2000 and 31 December 2023 by participating Regions and local authorities. Debts arising from Court of Auditors judgments are excluded.

For administrative penalties, including road-traffic fines, the benefit is more limited and mainly concerns interest and collection charges rather than the original penalty itself.

Key dates

Payment options

Taxpayers may pay in a single instalment by 31 March 2027 or choose up to 54 equal bimonthly instalments. Instalment plans accrue interest at 3% per year from 1 April 2027.

What to do now

Before the application window opens, taxpayers should identify the creditor authority, reconcile the relevant collection notices and verify whether the authority opted into the scheme. From 15 October, the reserved area of the collection agency should also show the data needed to identify eligible debts.