IMU, waste tax, vehicle tax and fines: could you pay less? A straightforward guide

A payment notice in a drawer. A debt that has grown heavier with interest and penalties. Then you read about debt relief and think: perhaps this time it applies to me.

It might. But before calculating any savings, you need to check your own position.

The Rottamazione-quinquies for regional and local authorities allows certain debts to be settled on favourable terms. Online applications are open from 16 October to 15 December 2026. Relief does not automatically cover every unpaid tax.

Which debts may qualify?

The scheme may cover IMU property tax, Tari waste tax, vehicle tax and traffic fines. However, the eligibility conditions must be met.

The debt must have been referred to Agenzia delle entrate-Riscossione between 1 January 2000 and 31 December 2023, by a regional or local authority that opted into the scheme.

The referral date matters, not simply the year of the unpaid tax.

If the municipality collects the debt itself or uses a private collection agency, this procedure does not apply: check whether a separate local relief scheme exists.

What is removed from the amount due?

For eligible tax debts, the principal and applicable notification and enforcement expenses remain payable. Components specified by law are removed, including tax penalties, interest entered on the collection roll, late-payment interest and collection fees.

Fines work differently: the original fine remains payable. Relief covers interest, including applicable increases, and collection fees. Debt relief does not cancel the fine itself.

Before applying, request this document

It is called the Prospetto informativo, the information statement, and it is your starting point.

It lists eligible payment notices and the amounts due under the scheme, excluding any notification fees, enforcement expenses and interest on the new instalment plan.

Request it through the agency’s secure account area or the public form, attaching the required documents. Provide an ordinary email address, not a certified PEC address.

If requested through your secure account area, an email arrives within the following 12 hours with a download link valid for five days.

Requesting the statement does not enrol you in the scheme. Applying is a separate step.

How do you apply?

Apply online through the agency’s section for Rottamazione-quinquies enti territoriali.

• **Secure account area:** select the eligible debts displayed by the service.

• **Public form:** complete it and attach the required identification documents.

With the public procedure, confirm the link in the first email within 72 hours, otherwise your request is cancelled. Follow the subsequent messages and keep the final application receipt.

The application deadline is 15 December 2026.

When do you pay? Dates to remember

By 28 February 2027, the agency will communicate acceptance or refusal. Accepted applications receive amounts, deadlines and payment forms. If you applied through your secure account area, the communication will be available exclusively there.

The maximum of 54 instalments is not available for every debt amount: each payment must meet the minimum.

Useful official links

Use the official services to check your position and proceed:

Check eligibility and the list of participating authorities: the page links to the PDF list.

Request the information statement: find out which payment notices qualify.

Submit your application: instructions and access to both procedures.

Check what happens after applying: decisions and payment communications.

The mistake to avoid: thinking the form is enough

The application starts the process. Keeping the benefit requires compliance with payments: missing or underpaying two instalments, even if not consecutive, can cause the relief to lapse.

If you already have an earlier debt-relief plan, check the rules before changing it: some positions are excluded from the new scheme.

Your first useful step? Find your payment notices and request the statement. Start with the actual figures, then choose a payment arrangement you can afford.