The deadline for paying the first – or sole – instalment under the Rottamazione-quinquiestax settlement scheme is 31 July 2026.
Please note that the five-day grace period does not apply to the first instalment where payment by instalments has been selected. The applicable rules differdepending on the payment option chosen:
- lump-sum payment. The payment will be deemed timely if made by August 5th 2026;
- payment by instalments. The first instalment must be paid by July 31st, with no-grace period. The additional five days apply exclusively to the final instalment under the payment plan.
However, failure to pay – or insufficient payment of – the first instalment does not, in itself,result in the loss of the benefits of the settlement scheme. The Rottamazione-quinquies becomes ineffective only where two instalments, including non-consecutive instalments, are unpaid or underpaid.
Missing a single deadline therefore does not lead to immediate forfeiture, but it makes it essential to regularise the outstanding position and avoid a second default.
The payment forms and the notice specifying the amounts due are available in the reserved area of the Italian Revenue Collection Agency’s website.
