The so-called Scrapping quarterthat is, the fourth installment of the relief provided for the payment of unpaid tax bills, has proven to be a flop. Last June 5, the closing date, only half of the taxpayers called to pay the sums had honored their tax installment, with public finances suffering the consequences. In the government’s plan, the operation should have brought in revenue for the state coffers equal to 300 million eurosbut they were only 200 the millions collected, with the consequent 100 million euro hole. It is precisely this situation that is pushing the government to evaluate the possibility of a new amnesty.
Rottamazione quater, the new amnesty
Given the 100 million hole that has been created, the government is apparently considering a new amnesty which would allow taxpayers who have not yet resorted to the scheme to join scrapping of tax bills. The Ministry of Economy is specifically working to find a solution that can allow citizens in debt to pay off their debts without further burdens. mechanism the amnesty should allow entry to those who had previously not adhered to the repentance, as well as to those who, despite having adhered, have not taken steps to regularize their position.
This would be a further recovery plan, pushed by the leader of the Northern League Matthew Salvinibut which the Minister of Economy would not like very much Giancarlo Giorgetti, also from the League. The minister’s doubts are related to the fact that last March the government had already granted a recovery plan for those who had not paid the first two installments. Despite internal conflicts, the amnesty should arrive anyway, with the declared goal of having as many taxpayers as possible included in the scrapping.
Scrappage quarter, few pay
The Scrapping quarterwhich was scheduled to close on June 5, allowed taxpayers in debt to settle their status for unpaid taxes relating to period 2000-2022. This commitment could be settled in a single solution or in installments, for a maximum of 18, with taxpayers also being able to benefit from the cancellation of the sanctions and of the interests.
Despite this being a very advantageous offer, there are few taxpayers who have settled their debts with the Italian tax authorities. More specifically, at each deadline of the plan, the number of those who have paid what is due has decreased. This situation occurs despite the expiry of scrapping same in case of failure to pay the installments. The estimates in this sense speak clearly: approximately half of those who had applied to join the Rottamazione quater did not respect the timetable foreseen for payments. These people, according to the current law, can be sent a payment notice reporting theentire remaining amount unpaid with the addition of penalties and interest.
The Scrapping quinquies
Waiting for more details on the possible new amnesty of the fourth scrappingit cannot be excluded that the executive may in the future also endorse the hypothesis of a Scrapping quinquies. Indicative in this sense are the words of the National Association of Accountants released at the end of June after a meeting with the Deputy Minister of Economy Maurizio Leo.
“Various issues were addressed – as stated in the note from the professional union – from the critical issues contained in the scope of the two-year preventive agreement, to the need to find an appropriate remedy for the non-insurability for the direct sanctions that the professional incurs in the exercise of his mandate and with a view to creating paths to support taxpayers, the possibility of reopening the facilitated definitions (Rottamazioni quater) was proposed as well as the introduction of a new institute such as the possible Rottamazione quinquies”.
