The deadline for the registration expires on July 31st payment from the quinta rata from the scrapping quater. However, considering the canonical 5 days of grace, the deadline is postponed to August 5th (paying by this date does not incur the forfeiture and no interest or penalties are due). Let’s find out everything there is to know and how the payment to the Revenue Agency works via facilitated definition.
Fifth installment of the fourth scrappage
As anticipated, the deadline for payment of quinta installment of the fourth scrappage it is scheduled for Wednesday 31 July, but with the 5 days of grace taxpayers have until August 5.
It is worth remembering that the law provides that in the event of non-payment, payment made after the deadline or in the event that the amount of the payment is lower than the expected amount, the possibility of benefiting from the simplified definition will lapse and the amount already paid will be considered as an advance on the residual debt.
The Revenue Agency also recalls that the Flood Decree, converted with amendments into Law no. 100/2023, has provided, for subjects with residence, registered office or operational headquarters in the territories indicated in Annex no. 1 of the Decree itself, that the terms and deadlines of the Simplified Definition (“Rottamazione-quater”) are extended by 3 months. The fourth installment of the Simplified Definition expires on August 31, but, thanks to the 5-day tolerance, the payment is considered timely if made by September 5, 2024.
How quater scrapping works
The scrapping quater refers to the loads entrusted to collection from 1 January 2000 to 30 June 2022, it allows taxpayers to pay only the amount of the residual debt without paying the penalties, interest, including late payments, and the premium, while the fines roads can be defined without the payment of interest, however denominated, and of the premium.
Who joins the scrapping quater can choose whether to pay the amounts due in a single solution or following an installment plan of up to 18 installments. In the second case, after the first installment of last October 31st and the next one at the end of November, the remaining installments foreseen by the payment plan will have to be paid by February 28th, May 31st, July 31st and November 30th of each year starting from 2024.
How to pay the installments of the fourth scrappage
A note released by theRevenue Agency Collection he recalled the ways in which it is possible to pay:
- directly to the bank;
- at cash dispensers (ATMs) enabled for Cbill payment services;
- con l’internet banking;
- at post offices;
- at tobacconists affiliated with Banca 5 Spa and through the Sisal and Lottomatica circuits;
- on the portal www.agenziaentrateriscossione.gov.it;
- with the Equiclick App via the pagoPa platform.
Obviously, you can also pay directly at the counters.Revenue Agency Collection where access is permitted exclusively by appointment to be booked on the website in the “Territorial help desk” section or via the contact center on 060101.
It is also possible to request the activation of thedirect debit of the installments of the subsidized definition on the current account, as well as at the counter, also from the reserved area of the website www.agenziaentrateriscossione.gov.it using the service “Activate/revoke mandate Sdd plans of Simplified Definition” in the simplified definition section. Simply select the simplified definition plan on which you want to activate the bank domiciliation and enter the requested data.
At the end of the compilation, the system sends an email of acknowledgement to the indicated email address and subsequently a second communication with the confirmation of the activation of the service and the indication of the installment that will be charged.
If the taxpayer does not receive such confirmation within 10 working days prior to the due date of the instalment, the payment must be made using the other methods provided, while the debit on the account, if activation is confirmed, will be effective starting from the next instalment.
