The "Definizione agevolata" or "Rottamazione quater", approved by the Legge di Bilancio 2023, takes the form of a concrete opportunity for Italian taxpayers to settle tax liabilities. 

The topic has recently been of interest to a great many of the clients who have relied on us for taxation consultancy.

What is it all about?

The measure represents the government's desire to incentivize citizens to fulfill their obligations from a tax perspective. 

Taxpayers who apply will be able to pay in a facilitated manner the debts they have contracted with the Agenzia delle Entrate - during the period from January 1, 2000 to June 30, 2022. 

The facility in question allows them to pay only the amount of the debt owed without having to pay penalties, interest on arrears and surcharges. For traffic fines, those who decide to join the "Definizione agevolata" will also be able to avoid paying surcharges or interest. In both cases, payments can be deferred in instalments or settled in one lump sum. 

Tax advice: How to take advantage of the Reduction in Taxes

It will be possible to apply for the "Definizione agevolata" through the Agenzia delle Entrate-Riscossione website. The procedure, which is quick and intuitive, will allow you to submit your request by entering the identification numbers of the debts you wish to include and possibly the number of instalments (up to a maximum of 18 over 5 years). 

Email communications will be sent to request validation of the submission of the application (via a 72-hour link), confirm the start of the process, and finally notify you that the application was successful.

Would you like to apply? Hurry up! The deadline, originally scheduled for April 30, has been extended until June 30. 

If you have any questions or concerns, our team of Professionals will be happy to assist you with tax and fiscal advice. Fill out the contact form on our website or email us at studiosabatino@studiosabatino.com for more information.