From 23 May 2024, the official guide, created by the Revenue-Collection Agency (Ader) together with the Revenue Agency, on the payment of tax records in installments, has been available. This document, in line with the rules of the 2024 tax reform, contains all the information on how to request and obtain the installment of payment folders, the extension of an ongoing delay and how
to pay the installments.
The Guide to Paying Tax Records in Installments
The guide, updated on May 23, 2024, aims to make it easier for taxpayers to comply with their tax obligations, providing all the necessary information in a single document. Below, we outline the highlights of the guide on paying tax debts in installments
.
When it is possible to pay in installments
Objective scope: what can be deferred and what is not?
The sums requested in the payment folders may be in installments, with some specific exceptions. The installments, governed by art. 19 of Presidential Decree no. 602/1973, fall within the scope of the installment payment, governed by art. 19 of Presidential Decree no. 602/1973,
the sums registered in the role of:
- state governments, agencies established by the state, independent administrative authorities and other public social security bodies.
- other creditor bodies (municipalities, regions, etc.), unless otherwise notified to Ader.
The following sums are excluded from the installment payment:
- already the subject of a previous lapsed installment.
- referring to non-deferrable debts, such as violations of specific customs regulations or the recovery of state aid.
- entrusted by entities that have decided not to delegate to Ader the power to pay their credits in installments.
- subject to the ‘Scrapping ter’ or the ‘Balance and Excerption’, for which the ineffectiveness of the measure for non-payment occurred.
Requirements for Accessing Installments
To access the installment payment, the taxpayer must demonstrate a temporary economic difficulty that prevents payment in a single lump sum. This allows access to installments up to a maximum of 72 installments (6 years). In case of more serious difficulties, an extraordinary installment of up to 120 installments (10 years) can be requested
.
Ordinary installment at 72 installments
Taxpayers in temporary economic difficulty can request an ordinary installment of up to 72 monthly installments. The installments can be of a constant or increasing amount. The minimum installment is 50 euros.
Amounts up to 120,000 euros
For debts of up to 120,000 euros, it is sufficient to declare the temporary economic difficulty without the need for supporting documentation.
Amounts greater than 120,000 euros
For debts exceeding 120,000 euros, it is necessary to document the temporary economic difficulty. Individuals or sole proprietorships with simplified accounting must present the ISEE certification. Legal entities or sole proprietorships in ordinary accounting must submit accounting
documentation.
Extraordinary Installment at 120 Installments
Taxpayers with serious economic difficulties may request an extraordinary installment of up to 120 installments. This is possible if the payment of the monthly installments of an ordinary plan exceeds 20% of the household’s monthly income or if the company’s liquidity ratio is between 0.50 and 1
.
Extension of the Installment Plan
If a taxpayer shows a worsening economic difficulty after the approval of the first installment, they can request an extension. The extension can be ordinary up to 72 installments or extraordinary up to 120 installments
.
Readmission
It is possible to request the installment of debts included in a previous lapsed installment payment only if the original request was submitted before July 16, 2022. It is necessary to pay an amount corresponding to the overdue installments
.
How to Ask for Installments
Installment requests can be submitted through various channels, depending on the amount of the debt and the type of installment requested.
Amounts up to 120,000 euros
For amounts of up to 120,000 euros, the request can be submitted online through the “Installment Now” service in the reserved area of the Ader website or through the Equiclick app.
Amounts greater than 120,000 euros
For amounts greater than 120,000 euros, it is necessary to fill in and send the R2 or R3 model, attaching the documentation attesting to the temporary economic difficulty.
Extraordinary installment
The request for extraordinary installments, regardless of the amount, must be submitted by filling out the R4 or R5 model and attaching the documentation attesting to the serious economic difficulty.
Effects of Installment
The submission of the application for installments suspends new precautionary or executive procedures, with some exceptions. The precautionary actions already registered are maintained, while the ongoing executive actions continue. Accepting the installment eliminates the state of default and allows obtaining the regular DURC
.
The Payment of Installments
The installments can be paid through the reserved area of the Ader site, at the Payment Service Providers belonging to the PagoPA node, by direct debit to the account (SDD) or at Ader’s branches. It is possible to pay off the installment early by paying the
remaining debt.
Decline
The taxpayer loses the benefits of installments if he does not pay a certain number of installments, which varies depending on the legislation in force. In the event of a forfeiture, the debt returns to be due in a single installment and recovery actions can be resumed
.
The complete guide to paying tax records in installments provides all the information you need to manage tax debts effectively. For more details, it is advisable to consult the official communications of the Revenue Agency and ADER and contact a tax advisor
.