The Quater Scrapping offers the possibility of defining tax debts in a simplified way, allowing taxpayers to heal tax records with discounts on interest and penalties. In 2024, the deadline for paying the fifth installment was extended to September 23. In this guide, let’s find out what is included in the Quater Scrapping, how it works and what are
the deadlines to meet.
What is Scrapping Quater
The Quater Scrapping is a measure introduced in 2023 to facilitate the payment of tax debts exceeding 1,000 euros, registered in the role between January 1, 2000 and June 30, 2022. This procedure allows taxpayers to pay their debt in a single installment or in 18 installments, eliminating penalties, default interest and down payment.
Extension of the deadline to September 23, 2024
The original deadline for the payment of the fifth installment was 31 July 2024, but it has been extended to 23 September 2024. This deferral was granted considering that the initial date of September 15 coincided with a holiday, making it possible to pay within the next five days without losing the benefits of
Scrapping Quater.
What is included in the Quater Scrapping
The Quater Scrapping covers tax records exceeding 1,000 euros, notified between January 1, 2000 and June 30, 2022. Debts that can be included include taxes such as income taxes, VAT, road fines, and social security contributions, while debts related to state aid, the European Union’s own resources, and criminal sanctions are excluded
.
How does Scrapping Quater work
To join the Quater Scrapping, taxpayers had to submit a declaration of membership to the Revenue Agency by 30 June 2023. Following the application, the Revenue Agency sent a communication with the list of scrapped debts and the amount due. Payments could be made in a single installment or deferred in a maximum of 18
installments.
Deadlines and payment methods
The installments of the Quater Scrapping must be paid according to specific deadlines: February 28, May 31, July 31 and November 30 of each year, starting in 2024. For 2024, the July deadline has been extended to September 23. It is possible to skip an installment only for a maximum of five days, after this deadline, the right to a subsidized definition is lost and the debt returns to being fully
due.
Cargoes excluded from Quater Scrapping
Some charges are excluded from the Quater Scrapping, including debts deriving from state aid declared illegitimate, criminal sanctions, claims deriving from judgments of the Court of Auditors and debts related to the European Union’s own resources.
The Quater Scrapping represents an opportunity for taxpayers to regularize their tax position with advantageous conditions. It is essential to meet the deadlines to avoid the forfeiture of the benefit and to know which debts may be included. With the extension to September 23, 2024, there is still time to make payments and maintain the advantages provided by the measure
.