All the situations where seeking assistance from a legal firm in Rome is beneficial for obtaining an installment plan.
When Is It Possible to Install Payment Plans for Debts with Agenzia delle Entrate Riscossione?
Have you found a notice in your mailbox referencing a judicial act or mentioning Equitalia, now Agenzia delle Entrate Riscossione?
When you discover that you have a debt with Agenzia delle Entrate Riscossione, it is crucial to decide quickly how to proceed, as the deadlines for challenging tax collection notices are very short.
If it is not possible to contest the act you received and you want to avoid a foreclosure, you’re in the right place to understand what steps to take, with the help of a lawyer—even a cassation lawyer—specializing in tax-related debts.
Debts to Equitalia can almost always be paid in installments through procedures provided by law and well-detailed on the Agenzia delle Entrate Riscossione website.
Installment Payments for Equitalia Debts or Wait?
A common client question: “Should I request installment payments for my Equitalia debt, or is it better to wait?”
There is no single correct answer; it depends on the specific case, the possibility of challenging the received documents, and the sustainability of the payment plan in the long term.
2023 Stability Law: Regularization of Unpaid Tax Payments
The 2022 Budget Law for 2023 introduced the possibility of regularizing the position of those who defaulted on a payment plan with Agenzia delle Entrate.
The provision allows for payment of only the taxes due—without penalties—exclusively for individuals who defaulted on a payment plan (those in compliance are excluded) and provided no tax collection notice has been issued.
This regularization applies only to taxes owed to Agenzia delle Entrate (not Equitalia) and installment plans resulting from agreements such as conciliation, adjustments, or adherence to rectification notices.
How Many Unpaid Installments Result in Default?
Failure to pay a certain number of installments can lead to default, meaning Equitalia may resume enforcement actions. Late payments do not reinstate the installment plan.
The number of missed payments that result in default depends on when the installment plan was requested, as the rules have frequently changed:
•For plans active as of March 8, 2020: Default occurs after missing 18 installments, even if non-consecutive.
•For plans requested between March 8, 2020, and December 31, 2021: Default occurs after missing 10 installments, even if non-consecutive.
•For plans granted after January 1, 2022, and up to July 15, 2022: Default occurs after 5 missed installments, even if non-consecutive.
•For plans requested after July 16, 2022: Default occurs after 8 missed installments, even if non-consecutive.
2023 Facilitated Settlement of Tax Collection Notices
If a payment notice has been issued, the 2022 Stability Law for 2023 allows for installment payment with facilitated terms for Equitalia debts.
Tax collection notices assigned to Agenzia Riscossione can be paid in 18 quarterly installments without penalties listed on the notices. Payments already made towards installment plans or advances will be deducted only for the principal amount (interest paid under the installment plan will not be refunded).
Installments During Seizure or Confiscation
During seizures or confiscation related to tax offenses, lawyers may not always realize that confiscation does not apply to the portion of debt the taxpayer commits to paying. Recent legal interpretations state that if the tax debt has been paid, seizure and confiscation are not legitimate.
New provisions in the 2024 Sanctions Decree give installment payment plans a more central role, ensuring that compliant taxpayers are protected from seizure if there is no concrete risk of asset dispersion.
Installment Plans for Debts up to €120,000
For debts under €120,000, taxpayers can request a 6-year installment plan (72 installments) without proving financial difficulty.
For debts over €120,000, proof of financial difficulty is required, such as an ISEE (equivalent financial indicator) for individuals or financial statements for companies.
A special installment plan (120 installments over 10 years) is available under certain conditions.
Applying for Installments with Agenzia delle Entrate Riscossione
You can request installment plans online or via certified email using the forms available on the Agenzia Riscossione website. Within a few days, you will receive one of the following:
•Approval of your request, including payment slips for the initial period.
•A rejection notice, with the option to respond within 10 days by providing additional documents or clarifications.
For further details, specific scenarios, or legal support, consult the Agenzia delle Entrate Riscossione website.
