Italy opens rottamazione-quinquies applications for local taxes and fines on 16 October
Applications open on 16 October for the rottamazione-quinquies covering fines, car tax, Imu and Tari owed to around 1,500 Italian local bodies, filed only online until 15 December.
What opens and when
Applications for the rottamazione-quinquies, which settles debts owed to Italian local authorities, open on 16 October 2026 and run until 15 December 2026. Filing is possible only online, through the services of Agenzia delle Entrate-Riscossione. The prospectus listing eligible debts and the amounts due could already be requested from 15 October. The measure covers tax and fine debts of Comuni, Regioni and other local bodies that were handed to the agency for collection, such as motor vehicle tax, Imu, Tari and traffic fines. The agency says about 1,500 bodies have adopted the measure, and their full list is published on its website. According to La Stampa, only debts entrusted to the agency between 1 January 2000 and 31 December 2023 qualify.
What is excluded
The scheme does not reach local taxes that a body collects directly or hands to private collection companies. For those, the 2026 budget law lets each local authority adopt its own settlement rules through resolutions and regulations, managed according to the rules each entity sets. Debts linked to Corte dei conti conviction rulings are excluded. So are debts already included in the earlier Rottamazione-quater plans or its readmission, where installments were paid as due up to 30 September 2025.
How to apply
Taxpayers first request the prospectus through the reserved area of the agency's site, using SPID, CIE or CNS, or the Agenzia delle Entrate credentials for professionals and businesses. The system sends an email with a download link within 12 hours, and the prospectus stays available for five days. Without digital credentials, a form in the public area requires an identity document, and the prospectus follows once the documents are checked. From 16 October the declaration of joining is filed in the dedicated section. The reserved area lists eligible debts automatically and lets the taxpayer choose which to include, with payment in one lump sum or in installments.
Payment terms and calendar
The agency will communicate the amounts due by 28 February 2027. Taxpayers can then pay in a single payment by 31 March 2027, or in up to 54 bimonthly installments of equal amount, with each installment at least 100 euros. Missing a scheduled payment means losing the discount and the installment benefits. The key dates are shown in the timeline below.
- Prospectus of eligible debts becomes available to request online
- Applications open, filed only online
- Application window closes
- Agenzia communicates the amounts due for the settlement
- Deadline for single payment under the settlement
Regional coverage
Only Umbria, Lazio, Campania, Basilicata and Puglia have agreed to apply the amnesty to regional taxes, and Umbria and Puglia limit it to motor vehicle tax. Among provincial and city bodies, the list includes Rome, Naples, Palermo and Bari, while Milan is absent. In the Northwest, 108 bodies have joined, with 56 in Lombardy, 33 in Piedmont and 19 in Liguria, and none in Valle d'Aosta. The breakdown is shown in the chart below.
- Lombardy
- 56 bodies
- Piedmont
- 33 bodies
- Liguria
- 19 bodies
La Stampa reports a different situation in Turin, where the Città Metropolitana di Torino joined on behalf of the 312 comuni of the former province, while the city of Turin is handled separately.