The fourth scrapping starts again, who can be admitted and how to do it

With the publication in the Official Journal of the Milleproroghe decree, the fourth scrapping reopens its doors to those who have lost the benefit. Only taxpayers who have not paid or paid late at least one installment by December 31, 2024 will be readmitted to the facilitated definition: it will be sufficient to send the application by April 30 and it will be possible to pay in a single solution or in a maximum of 10 installments.

The reinstatement, explains the Revenue Agency-Collection on its website, concerns only taxpayers who, as of December 31, 2024, incurred the ineffectiveness of the relief (the so-called 'lapsed') due to the "failure, insufficient or late payment", by the relevant deadlines, of the sums to be paid.

Therefore, only debts - already subject to a payment plan of the 'Rottamazione-quater' - are eligible for readmission for which: one or more installments of the facilitated payment plan, due until 31 December 2024, have not been paid; for at least one installment of the facilitated payment plan due until 31 December 2024, the payment was made late with respect to the expected deadline (i.e. after the 5 days of tolerance) or for an amount lower than that due.