The 2024 Collection Decree has introduced important changes that will come into force from 2025 and which concern tax records. These changes include the extension of installments up to 120 months and the introduction of the automatic removal of files not collected within five years. This guide provides a complete overview of how the new rules for tax records will work starting next year
.
Increase in Installments for Tax Records
Starting January 1, 2025, taxpayers who must settle tax debts through tax records will be able to benefit from greater flexibility in installments. The maximum number of monthly installments will gradually increase from the current 72 to 120, thus allowing payments to be spread over a period of up to
10 years.
Details of the Installment:
- Up to 120,000 euros: For debts up to this threshold, taxpayers can request an installment plan of up to 120 installments. The number of installments will be progressively extended:
- Up to 84 installments for requests submitted in 2025-2026.
- Up to 96 installments for requests in 2027-2028.
- Up to 108 installments for requests from 2029 onwards.
- Over 120,000 euros: For debts greater than this amount, the installment can reach a maximum of 120 installments, regardless of the year in which the request was submitted.
This extension of installments is designed to alleviate the tax burden on taxpayers, allowing for a more sustainable management of accumulated debts.
Automatic Folder Excerpt After 5 Years
Another important innovation introduced by the Collection Decree is the automatic removal of tax records that are not collected within five years. From January 1, 2025, if the Revenue and Collection Agency (ADer) fails to recover the debt within this period, the file will be returned to the
creditor.
Exceptions to the Excerpt:
- Automatic discharge does not apply to claims subject to enforcement proceedings, insolvency proceedings or debt restructuring agreements.
- However, the creditor institution may decide to proceed independently with the recovery of the credit or entrust the file back to the ADer if new assets of the debtor emerge.
The excerpt does not involve the automatic repayment of the debt, leaving room for the creditor to continue to pursue the recovery.
How to Request the Installment of Tax Records
To access the new possibilities for paying tax records in installments in 2025, taxpayers must submit a request to the Revenue and Collection Agency. The granting of installments is subject to the demonstration of a temporary situation of economic difficulty
.
Evaluation Criteria:
- For individuals and sole proprietorships, we consider the ISEE of the family unit and the amount of the debt.
- For companies and other entities, the liquidity index and the ratio between the debt to be paid in installments and the remaining debt are evaluated.
The necessary documentation and the specific presentation methods will be defined by the ADer.
The news on tax records scheduled for 2025 represent a significant step forward in the management of tax debts. The extension of installments and the automatic excerpt after five years offer taxpayers greater flexibility and possible relief from tax liabilities. Staying informed about these new rules is essential to better manage your debt situations and take advantage of the opportunities offered by the new
regulatory framework.