{"id":3100,"date":"2026-09-08T16:03:47","date_gmt":"2026-09-08T14:03:47","guid":{"rendered":"https:\/\/www.sgtax.it\/rottamazione-quinquies-prima-rata\/"},"modified":"2026-09-15T10:24:46","modified_gmt":"2026-09-15T08:24:46","slug":"rottamazione-quinquies-first-instalment-july-31","status":"publish","type":"post","link":"https:\/\/www.sgtax.it\/en\/rottamazione-quinquies-first-instalment-july-31\/","title":{"rendered":"Rottamazione-quinquies: First instalment due by July 31st"},"content":{"rendered":"<p>The deadline for paying the first &#8211; or sole &#8211; instalment under the Rottamazione-quinquiestax settlement scheme is <strong>31 July 2026<\/strong>.<\/p>\n<p>Please note that <strong>the five-day grace period does not apply to the first instalment <\/strong>where payment by instalments has been selected. The applicable rules differdepending on the payment option chosen:<\/p>\n<ul>\n<li><strong>lump-sum payment<\/strong>. The payment will be deemed timely if made by <strong>August 5th 2026<\/strong>;<\/li>\n<li><strong>payment by instalments<\/strong>. The first instalment must be paid by <strong>July 31st<\/strong>, with no-grace period. The additional five days apply exclusively to the final instalment under the payment plan.<\/li>\n<\/ul>\n<p>However, failure to pay &#8211; or insufficient payment of &#8211; 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.<\/p>\n<p>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.<\/p>\n<p>The payment forms and the notice specifying the amounts due are available in the reserved area of the Italian Revenue Collection Agency\u2019s website.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-3010 aligncenter\" src=\"https:\/\/www.sgtax.it\/wp-content\/uploads\/2026\/09\/Tax-Pills_logo-300x137.png\" alt=\"\" width=\"300\" height=\"137\" srcset=\"https:\/\/www.sgtax.it\/wp-content\/uploads\/2026\/09\/Tax-Pills_logo-300x137.png 300w, https:\/\/www.sgtax.it\/wp-content\/uploads\/2026\/09\/Tax-Pills_logo-1024x466.png 1024w, https:\/\/www.sgtax.it\/wp-content\/uploads\/2026\/09\/Tax-Pills_logo-768x350.png 768w, https:\/\/www.sgtax.it\/wp-content\/uploads\/2026\/09\/Tax-Pills_logo-1536x699.png 1536w, https:\/\/www.sgtax.it\/wp-content\/uploads\/2026\/09\/Tax-Pills_logo.png 1859w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The deadline for paying the first &#8211; or sole &#8211; 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 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[15],"tags":[],"class_list":["post-3100","post","type-post","status-publish","format-standard","hentry","category-tax-pills"],"_links":{"self":[{"href":"https:\/\/www.sgtax.it\/en\/wp-json\/wp\/v2\/posts\/3100","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sgtax.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sgtax.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sgtax.it\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sgtax.it\/en\/wp-json\/wp\/v2\/comments?post=3100"}],"version-history":[{"count":1,"href":"https:\/\/www.sgtax.it\/en\/wp-json\/wp\/v2\/posts\/3100\/revisions"}],"predecessor-version":[{"id":3101,"href":"https:\/\/www.sgtax.it\/en\/wp-json\/wp\/v2\/posts\/3100\/revisions\/3101"}],"wp:attachment":[{"href":"https:\/\/www.sgtax.it\/en\/wp-json\/wp\/v2\/media?parent=3100"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sgtax.it\/en\/wp-json\/wp\/v2\/categories?post=3100"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sgtax.it\/en\/wp-json\/wp\/v2\/tags?post=3100"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}