Quater scrapping is a subsidized procedure that allows you to settle tax debts exceeding 1,000 euros registered in the role, that is, notified as tax records, in the period from January 1, 2000 to June 30, 2022. Introduced by the 2023 Budget Law, it has been extended to 2024 with specific deadlines. Let’s take a look at the news, deadlines and online services available to taxpayers
.
Table of Contents:
Extension of the scrapping quater to September 15, 2024
To maintain the benefits of scrapping quater, it is essential to pay the fifth installment by September 15, 2024. The legislation grants a five-day grace period, so payment will be considered timely if made by September 20, 2024. This extension, originally scheduled for July 31, 2024, was made official by the Ministry of Economy and Finance on August 5, 2024
.
Characteristics of quater scrapping
What is scrapping quater
Scrapping quater allows taxpayers to settle their tax debts in a subsidized manner, without interest and penalties, in a single installment or in 18 installments. It is valid for debts notified from January 1, 2000 to June 30
, 2022.
Eligible debts
Debts in excess of 1,000 euros notified in the period indicated are eligible for scrapping four. Taxpayers can benefit from a significant reduction in penalties and default interest
.
Excluded debts
Some debts are not covered by scrapping quater, including:
- Recovery of state aid considered illegitimate by the European Union
- Claims deriving from convictions of the Court of Auditors
- Fines and financial penalties due to criminal convictions
- Debts related to the European Union’s ‘traditional own resources’ and to import VAT
Membership and payment procedure
Accession
To join the scrapping quater, taxpayers had to submit an online membership declaration by 30 June 2023. The request was examined by the Revenue-Collection Agency, which sent the outcome and the list of scrapped debts by certified
e-mail or registered mail.
Payment of installments
The expected installments can be paid by direct debit to the current account, making it easier to meet the deadlines. In the event of a delay of more than five days, the taxpayer loses the benefits of scrapping quater
.
Tolerance for payment
The legislation provides for a five-day tolerance for the payment of installments. Failure to pay within this deadline will result in the forfeiture of the simplified definition
.
Online services
Taxpayers can manage obligations through the online services of the Revenue-Collection Agency. It is possible to access the reserved area with SPID, CIE and CNS credentials, or from the public area by attaching
an identification document.
Legislation and documentation
The scrapping quater is governed by various legislative provisions, including the 2023 budget law, the decree law of 10 May 2023, n. 51, and the legislative decree containing supplementary and corrective provisions on the collaborative compliance regime.
Scrapping quater represents a significant opportunity for taxpayers to settle their tax debts in a convenient manner. It is essential to meet deadlines and use available online services to avoid penalties and maintain the benefits of the simplified definition.
