An amendment to the Milleproroghe decree provides for the possibility of paying the first two installments due by 15 March 2024. Furthermore, the deadline for the third instalment, due on 28 February, would also be moved forward to 15 March.
We are moving towards a new reopening of the terms for those who have joined the quater scrappage but have not paid the first two instalments, which already expired last year. An amendment to the Milleproroghe decree provides for the possibility of paying the first two installments by 15 March 2024. Furthermore, the deadline for the third instalment, due on 28 February, would also be moved forward to 15 March.
The legislation provides that the benefits of the facilitated definition cease to exist in the event of omitted, insufficient or late (more than 5 days) payment. However, it would be the second time that the terms of the quater scrappage have been reopened, to which around 3 million taxpayers have participated. The advances decree had in fact reopened the deadlines, allowing the payment of the installments due on 31 October and 30 November 2023 by 18 December 2023, without penalties or late payment interest.
The rapporteurs’ amendment to the Milleproroghe decree establishes that the taxpayer does not lose the facilitated definition if “he makes the full payment of these installments by the deadline of 15 March 2024”. It should be noted that the 5-day grace period already provided for by the law also applies to the new deadline.
“Failure, insufficient or late payment, on the relevant deadlines, of the installments” for 2023 and “the installment due on 28 February, does not determine the ineffectiveness of the facilitated definition if the debtor makes the full payment of these installments within the deadline of 15 March 2024”.
Extension also for flooded areas
The deadlines for the scrapping quater for the populations of Emilia-Romagna, Tuscany and the Marche affected by the flood events of May 2023 are also extended to March 15th. This is provided for by an amendment by the rapporteurs to the Milleproroghe decree. Specifically, the terms of the first (or only) installment which for these taxpayers had been deferred to 31 January 2024 and the second instalment, due on 28 February 2028, are postponed.
There are three million taxpayers who have applied for the quater scrapping of tax bills, with the possibility of paying the amount in a single solution (by 31 October 2023) or in a maximum of 18 consecutive installments: the first two, the full-bodied, they are 10% of the entire sum; the subsequent ones (with deadlines 28 February, 31 May, 31 July and 30 November of each year) of the same amount.
“We are trying to carry out a tax reform that establishes a collaborative relationship with citizens”, said the Minister of Economy, Giancarlo Giorgetti, in recent days.