L’Revenue Agency has published on its own site, and on that ofRevenue Agency Collection, a guide on how to access the measure that allows you to pay your tax debts in installments. In this way the payment of tax bills can be diluted, taking advantage of the tools made available by ADE to collect your debts without weighing too much on the economy.
This is a method much appreciated by Italians, who in recent years have increasingly requested the payment of tax bills in instalments. According to data from the Revenue Agency itself, more than 1.4 million people made use of this tool in 2023, with an increase of 12% on the previous year.
The ordinary installment of tax bills
The simplest method to pay your tax bills in installments is the ordinary one. Anyone with a pending tax bill, of any amount, can go to the Revenue Agency website and, by accessing their profile, click on the “Pay in installments now” option. This way you can dilute your payment up to 72 monthly installments, therefore to a period that can reach up to 6 years from the moment in which the measure is requested.
However, there is a threshold that distinguishes two different procedures for accessing this tool. If your debt is more than 120 thousand euros, the forms to be submitted and also some requirements change. In fact, anyone who has more than 120 thousand euros to pay in installments must submit an application via Pec, attaching documentation of a temporary situation of objective economic difficulty. If it is a natural person, it is necessary to attach the R2 modulewhile on the contrary if the request for installments comes from a legal person (such as a company), form R3 must be submitted.
Those who remain under the threshold of 120 thousand euros of debt to the tax authorities can simply present the R1 form. In this case, no certification of economic difficulty is required. However, the figures do not refer to the total debt but only to the individual installment request.
Extraordinary installments and extended installments
However, there is also a way to obtain an installment over 10 years, therefore in 120 installmentsof your tax debt. This is the extraordinary installment plan, which however requires the taxpayer to prove a “proven and serious situation linked to the economic situation”. Whether it is a natural person or a company, this means demonstrating to the tax authorities that, due to unforeseeable external factors, they have found themselves in serious economic difficulty which does not allow them to pay the taxes due.
Also in this case there are two forms to be submitted via certified email: R4 if the applicant is a natural person or R5 if it is a legal person. Once this application has been submitted, the Revenue Collection Agency must analyze the request and send a response with the payment plan if it is accepted or the reasons for rejection if it is rejected.
Furthermore, if the taxpayer is able to demonstrate that their economic situation has worsened after the request for installment payments, they can request an extension of their payments up to a maximum of 72 installments for the ordinary installment or up to a maximum of 120 for the extraordinary one. The extension can only be requested once.
