Forgot Your November Tax Installment? Italy Shelves Amnesty—Next Steps

The Italy Chamber’s Budget and Constitutional Affairs committees have shelved the League’s proposal to reopen access to the rottamazione quater, closing—at least for now—the door on a last-minute rescue for thousands of taxpayers who missed the 30 November 2025 instalment.

Why This Matters

• No extra time granted: the missed November instalment can still be paid, but only under the narrow «riammissione in bonis» already authorised, not through a brand-new reopening.

• Calendar still in force: the next quater deadline effectively slides to 9 March 2026 because the statutory 5-day tolerance meets a weekend, giving a brief breathing space.

• New option on the horizon: the freshly approved rottamazione quinquies could absorb many who fall out of the current plan—provided they apply by 30 April 2026.

• Expect another attempt: League MP Alberto Gusmeroli says he will “park the text in the next legislative vehicle,” so the debate is far from finished.

What Happened in Parliament

The League tabled an amendment to the annual «decreto milleproroghe» that would have pushed the deadline for paying the skipped 30 November 2025 tranche to 28 February 2026. A last-minute rewrite sought to widen the reprieve to every taxpayer already ejected from the rottamazione quater for missed payments. Despite a favourable technical opinion from the Italy Ministry of Economy (MEF), neither committee took the amendment to a vote, effectively killing the initiative as the decree races toward final approval.

Gusmeroli, the proposal’s first signatory, left the committee room insisting the measure “has political cover” and will resurface in the next suitable decree—possibly the forthcoming tax-reform enabling bill or the annual «decreto fiscale» that usually lands before summer.

Current Deadlines You Cannot Miss

For taxpayers still inside the rottamazione quater plan, the schedule remains unchanged except for statutory slippage:

• 9 March 2026 – payment window closes for the regular third instalment (and, for those who skipped November, the second instalment as well). Missing this date even by €1 reinstates full penalties, interest, and the original collection surcharge.

• Further instalments – due July 2026, November 2026, and quarterly through 2027, with the usual 5-day grace period.

A targeted riammissione in bonis already exists for those who paid the 31 July 2025 first instalment but ignored November. They may settle that single arrear by 28 February 2026—effectively the same 9 March cut-off after grace days.

Future Relief: How Rottamazione quinquies Could Help

The 2026 Budget Law has birthed a fifth wave of tax-debt scrappage. Rottamazione quinquies covers debts entrusted to the Revenue Collection Agency from 2000 through 2023 and offers:

• Online application only, deadline 30 April 2026.

• Option to pay everything by 31 July 2026 or stretch over 54 bimonthly instalments—a nine-year horizon ending 2035.

• Eligibility for those already fallen from any previous amnesty, including the current quater, as long as all overdue instalments were not fully cleared by 30 September 2025.

What This Means for Residents

No blanket reopening: If you never filed for the rottamazione quater, nothing in yesterday’s committee meeting changes your status.

Missed November payment? Act fast: Use the narrow riammissione window; the payment code stays identical to the one printed on your original schedule.

Prepare for a double outlay: Taxpayers catching up on November will owe both the delayed second instalment and the regular third instalment by early March—budget accordingly.

Evaluate quinquies: Those juggling multiple old debts or already out of the quater may find the new plan cheaper and more flexible.

Stay alert for another amendment: A successful relaunch could erase sanctions for November defaulters, but counting on Parliament’s next move is risky; pay under rules that already exist.

Looking Ahead: Where a Reopening Could Hide Next

Legislative insiders mention three realistic “vehicles”:

• Tax-reform enabling act expected in the spring, where debt-collection chapters are still fluid.

• Annual fiscal decree traditionally issued before the summer recess, often used for targeted amnesty tweaks.

• Budget adjustment law in July, a favourite for last-minute revenue manoeuvres.

Gusmeroli’s caucus believes they have MEF’s backing, but the longer the issue drags, the more taxpayers will have moved on—either by paying or by applying to quinquies. Any new reopening will therefore shrink in both political appeal and fiscal impact.

For now, the safest route remains meeting the 9 March 2026 payment or exploring the broader, freshly minted rottamazione quinquies. Waiting for another parliamentary reprieve could end up costing far more in interest and stress.