Tax bills with the possibility of paying in a maximum of 72 installmentsnumber that in case of economic difficulty goes up to 120.
To illustrate rules and procedures for payment of bills in installments and the guide published by the Revenue Agency and the Revenue Collection Agency on 23 May 2024, a useful handbook for those who intend to remedy their debt position with the Tax Office.
Starting point to be able to defer payments of tax bills is to declare in the application that you are in one situation of temporary and objective economic difficultya prerequisite for accessing the installments over 6 yearsfor a maximum of 72 installments.
The payment plan gets longer up to 10 years, 120 installments, in case of difficulties related to the economic situation. Only in the event of a proven worsening of the difficult situation is it possible to request a remodulation of the installment payment granted.
Tax bills, how to pay in installments: the tax authorities’ guide on applications and requirements
There guidance of the Revenue Agency and AdER of May 23 contains rules and procedures for installment of tax billsin order to facilitate taxpayers who intend to regularize their tax position.
There are two types that can be granted: in most cases, taxpayers in financial difficulty can access the ordinary installment of tax billspaying the debt accrued in a maximum of 72 installments spread over three years of a minimum amount of 50 euros.
The application procedures differ based on the amount owed.
For them tax bills worth up to 120,000 euros, the application for payment in installments is presented without the need to present supporting documentation to prove one’s temporary economic difficulty. Through the AdER service Pay in installments now it is possible to apply online or via PEC.
For the debts exceeding 120,000 euros, installment payments are permitted provided that the difficult situation is documented by presenting the ISEE form. Legal entities or individual companies in ordinary accounting must instead present the accounting documentation necessary to verify the economic difficulty and the value of the liquidity index, obtained from the economic/financial situation of the company.
Then the application is submitted via PECattaching in addition to the request form also the documents necessary to certify the situation of economic difficulty, i.e. the ISEE certification of the family unit or the documentation relating to the economic and financial status of the company for legal entities.
The installment payments are getting longer up to 10 years (120 installments) for taxpayers who in addition to the economic difficulty also have a proven and serious situation linked to the economic situationfor reasons beyond their responsibility, according to the criteria established by the MEF decree of 6 November 2013.
Also in this case, together with the application it will be necessary to produce the necessary documents to certify the economic difficulty.
These two procedures are accompanied by the extended installment planwhich can only be granted in the event of a further worsening of the economic situation.
- Payment of tax bills in installments – AdE and AdER guide
- Download the vademecum of 23 May 2024
The installment payment method is not viable for all tax bills
Among the details contained in the joint AdE-AdER guide also the scope of payables in installments, with a focus on the latest innovations introduced.
For installments relating to applications submitted from 16 July 2022in case of decadence for failure to pay the due installments it is not possible to access new extensions.
Green light instead to readmission in the case of debts included in a previous installment referring to a request submitted up to 15 July 2022; in this case the debt can be repaid in installments by paying the installments of the previous plan that expired on the date of submission of the new request.
Possibility of installments also for the sums included in the scrapping quater: in case of forfeiture due to failure to pay within the established deadlines, the possibility of requesting installment payments is not precluded.
