What exactly do I pay with the write-off?

You only pay: the original tax (e.g. IRPEF, VAT, unpaid stamp duty), bill notification costs and legal interest from tax roll registration. You don't pay: penalties, default interest, collection fees (ADER compensation). Savings range from 30% to 50% of the original amount.

Can I pay the write-off in instalments?

Yes, up to 18 instalments (over 5 years). The first instalment is higher (about 10% of total), subsequent ones typically six-monthly. If the total is low (under €1,000), single-solution payment is mandatory. You can request automatic debit (SDD) to avoid forgetfulness.

What happens if I miss an instalment?

If the delay exceeds the 5-day tolerance, write-off expires. You lose benefits (penalties and interest resume) and must pay the full original amount, less what already paid, plus additional interest. Debts become "active" again and can be subject to garnishments. No reopening is foreseen.

Can I write off traffic fines?

Yes but only partially. For Highway Code fines, write-off only cancels default interest and late-payment surcharges (e.g. doubling after 60 days). The original penalty amount must be paid in full. Average saving is 20-30%.

Can I join even if I already have an instalment plan?

Yes. If you have an active "ordinary" instalment plan (under art. 19 DPR 602/1973), you can still join the write-off. Adhesion suspends the old plan: instalments already paid are credited to the remaining write-off debt. If write-off expires, the old instalment plan resumes.

After adhesion, can I still be garnished?

No, for debts included in the write-off, enforcement procedures (salary, bank account garnishment, administrative stops) are suspended from the moment of adhesion, provided you pay regularly. Procedures on NON-written-off debts remain active. If write-off expires, procedures can resume.

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Tax bills write-off 2026

The "tax bills write-off" (or Definizione Agevolata) is a periodic measure that allows you to close debts with Agenzia delle Entrate-Riscossione paying only the tax and notification costs, without penalties, default interest and collection fees. The rottamazione-quater (2023) covered 2000-2022 debts and in 2026 it was reopened with new adhesion windows. Adhesion is made online on the Agenzia Entrate-Riscossione website and can be paid in a single solution or in up to 18 instalments.

Authority

Agenzia Entrate Riscossione

Time

30 min

Updated

Apr 2026

What you need

✓SPID, CIE or CNS (or authorisation via PEC/intermediary)
✓Debtor's tax code
✓List of debts you want to write off (or "Tax roll extract request" to get them all)
✓ISEE declaration (only if requesting instalments with economic hardship proof)
✓IBAN for possible automatic debit payments

Step-by-step procedure

Download the tax roll extract to see your debts

Access the reserved area of agenziaentrateriscossione.gov.it with SPID, CIE or CNS. Go to "Debt situation — Consult" and download the updated tax roll extract. It lists all bills and notices in your name with amount, notification year, creditor (Agenzia Entrate, INPS, Municipality, etc.) and status (active, under dispute, suspended).

Check which bills fall within the write-off time window (usually debts assigned before a certain date).

Check eligibility and calculate the saving

The write-off covers only debts assigned to the Collection Agent by the date set by law (for rottamazione-quater: 30/06/2022). Not eligible: traffic fines above €1,000 (except interest/surcharges), VAT debts to EU, amounts from Court of Auditors convictions. Write-off saves typically 30-50% of total (penalties + default interest).

If in doubt about a specific debt, you can request help via freephone or video-counter for confirmation.

Submit the adhesion application online

By the deadline (check on ADER website), go to "Definizione agevolata — Adesione" in the reserved area. Select the debts you want to include (you can also write off only some bills). Choose to pay in a single solution or instalments (max 18). Confirm the application and download the receipt with summary of amounts and payment deadlines.

After adhesion, all collection procedures on written-off debts (garnishments, administrative stops) are suspended pending payments.

Pay instalments by the set deadlines

ADER sends home (or to the tax drawer) the "Communication of amounts due" with pre-filled payment slips. First payment is usually within 3 months of acceptance. Subsequent instalments have six-monthly or yearly deadlines. You can pay: online with PagoPA, via F24, at bank/post, from EquiClick app, or with automatic debit (SDD).

5-day tolerance on deadlines: if you pay within 5 days after the term, the instalment is valid. Beyond that, write-off expires and penalties and interest return.

Verify the closure of paid debts

After the last instalment, within 30-60 days ADER updates your position and permanently closes debts. Check in the reserved area that bills have moved from "active" to "closed" or "extinguished". If there are anomalies you can request a check. Keep payment receipts for at least 5 years: in case of disputes they prove regular settlement.

For closed debts you won't receive any further communications and they cannot be subject to garnishment.

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Definizione agevolata — Agenzia Entrate Riscossione

Agenzia Entrate Riscossione

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Frequently asked questions

Responsible authority

Authority

Agenzia Entrate Riscossione

Phone

06.0101

Certified email

protocollo@pec.agenziariscossione.gov.it

Website

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The information in this guide is for orientation only and does not constitute legal or tax advice. Always verify on the official portal of the responsible authority.

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