Skip to content
Close
SEARCH
LANGUAGE – en
it
en
it

Facilitated Definition Art. 6 L.158/2025 - List of Taxes

Art. 6 of Law No. 158/2025 introduced a new Facilitated Definition of Overdue Receivables in Tax Collection (so-called Rottamazione), indicating February 28, 2026 as the last date for signing it.

The subject of Facilitated Definition can be the files issued until 31/12/2025. Payment can be made in one lump sum, by 02/28/2026, or in six bimonthly installments, starting on 02/28/2026, with the last installment due on 12/31/2026.

All taxpayers who have not defaulted due to non-payment with respect to previous Facilitated Definitions are eligible for the Scrapping, which must cover the entire tax debt as of 12/31/2025, without prejudice to the possibility of signing up for a guaranteed payment extension for part of the debt.

Excluded from the scrapping are taxes entered on the Tax Roll relating to:

  • debts to be collected on behalf of foreign administrations;

  • criminal conviction orders and sentences.

For the files in guaranteed deferments and in promises to pay, taxpayers may opt for the Facilitated Definition, it being understood that in case of default of the same it will not be possible to carry out the restructuring of the installments merged into the Facilitated Definition.

The taxpayer may also pay, partially or in full, by datio in solutum (i.e., by transfer of property, including third parties' property). In this case, payment will be made in a single installment on 12/31/2026.

The practice management fees, set by the Law in 100.00 euros, will be requested from the debtor upon its acceptance of the Facilitated Definition proposal elaborated by the writing Department.

Taxpayers interested in the Facilitated Definition are invited to make an appointment in good time at the Tax Collection Department (tel. 0549 981010 int. 5357 and 2475).

Taxpayers enrolled in the Roll can consult their position on the PA PORTAL(www.pa.sm), with the EXACTORY SERVICE. Instructions for accessing are available in the GUIDE TO USE THE PA PORTAL - EXACTORY SERVICE available on the Central Bank's website, Services for the Public section. Through the PA PORTAL - EXACT SERVICE, it will also be possible to pay the installments of the Facilitated Definition, once finalized with the Department.

List of taxes that can be scrapped.