Tax bills, installments: when and how to ask for it

A guide for those who have debts with the Revenue Agency – Collection and are unable to pay them

Tax bills, what to do when it is not possible to pay them immediately? It is possible to request payment in installments. The ability to do this has been a legal requirement for a long time. Further concessions were then established with the various decrees that followed one another to deal with the emergency, including economic, determined by Covid recalls

When is it better to ask for the payment of a folder in installments?

Asking for the payment of one or more tax bills in installments can be a great help for those who do not have the possibility to pay them in full in a short time. In fact, when you receive notification of a file from the Revenue Agency – Collection, there are two possibilities:

make the payment of the requested sum within 60 days of notification of the folder;

if it is believed that the sums for which payment is requested are not due, lodge an appeal with the competent Tax Commission within the same term.

In the absence of payment or appeal, the Revenue Agency – Collection will initiate the procedures aimed at forcibly collecting your credit. The debtor therefore risks the registration of a mortgage on the properties, the administrative detention of vehicles, the foreclosure of his assets or current account.

A way out for taxpayers in difficulty therefore consists in the possibility of asking the Revenue Agency – Collection to pay the folder – or the folders, if there are more than one – in installments. For this purpose, a specific request must be submitted.

Following the presentation of the installment request, the Revenue Agency – Collection does not activate any executive procedure or register mortgages or administrative stops on the debtor’s assets. Furthermore, the payment of the first installment results in the extinction of any foreclosures in progress, unless they have reached the final stage (the one in which the sale or assignment of the assets or the foreclosed sums is requested).

The procedures to follow for the request are different depending on whether the debt exceeds the threshold of 100,000 euros or not.

Installment of tax bills: how to calculate the amount of debt?

According to the size of the amount to be paid, the methods for requesting the payment in installments change. Therefore, it is important to calculate the amount due to the Revenue Agency – Collection.

The exact figure is obtained by taking into account not only the bills for which payment in installments is requested, but also the residual debt in relation to other installment payments.

How to request the installment of a folder up to 100,000 euros?

For debts up to 100,000 euros, the request for payment in installments of the folder can be submitted online. If you have never done this, you need to register on the Agenzia delle Entrate – Collection site and then, by accessing your private area, choose the “Installment now” option.

Alternatively, it is possible to download form R1 from the same site, a form containing the application for installments that must be completed and then sent to one of the certified e-mail addresses indicated on it. A copy of the applicant’s identity document must be attached to the form. If you do not have a certified e-mail service, the form can also be presented at the offices of the Revenue Agency – Collection.

In presenting the installment request, the debtor must only declare that he is not in a position to pay the amount due immediately; it is not necessary for me to demonstrate this. He can ask to pay up to 72 monthly installments (equal to 6 years).

The amounts to be paid monthly can all be the same or increasing. The second solution is preferable when the debtor does not currently have large resources (for which he prefers to pay lower installments), but knows that in the future he will be able to afford to pay a higher sum monthly.

How to request the installment of a folder over 100,000 euros?

For debts exceeding 100,000 euros, it is necessary to download form R2, also from the website of the Revenue Agency – Collection, fill it in and send it to one of the certified e-mail addresses that are listed there together with a copy of an identity document. The request must be accompanied by the ISEE (Indicator of the equivalent economic situation) of the applicant’s family unit, to demonstrate that the latter is unable to fully meet the payments requested. Alternatively, it is possible to present the form and documentation at a counter of the Revenue Agency – Collection.

Also in this case, it is possible to ask to pay up to 72 installments, equal or increasing at the choice of the debtor.

Folder installment: what to do if the installment is too high?

If the monthly amount of the installment is too high for your possibilities, it is possible to request an extraordinary payment plan, dividing the amount due into a greater number of installments, up to 120 (equivalent to 10 years). The installment to be paid monthly cannot in any case be less than 50 euros.

You can access the extraordinary payment plan for debts of any amount. For this purpose, the R4 form must be downloaded from the Revenue Agency – Collection website and filled in.

Obviously, it is necessary to demonstrate that it is not possible to sustain the payment of the installments resulting from the ordinary payment plan; The ISEE must therefore be attached to the request, as well as, as always, a copy of an identity document.

The completed form and the attached documentation must be sent to the certified email address indicated on it, or delivered to a counter of the Revenue Agency – Collection.

What to do if you are unable to pay the installment of the folder?

We have seen how to request the installment of a folder. But what happens if the installments are not paid?

If during the installment period it is difficult to meet the installments due to a worsening of one’s economic condition, there is a remedy: it is possible to ask for an extension.

The extension of the payment in installments of one or more folders is requested using the models we have already talked about. Precisely:

if the debt does not exceed € 100,000, the R1 model is used;

if the debt exceeds 100,000 euros, the R2 model is used;

if you want to request the extension of an extraordinary installment plan, the R4 model must be used.

In addition to an identity document and the ISEE, documentation certifying the extraordinary event that caused a further reduction in family income must be attached to the completed form: for example, the birth of a child, the loss of work from part of a family member, an illness.

If the extension is not requested and the installments are not paid, the debtor forfeits the benefit of the installment. Despite this, it is always possible to submit another application later, even for the same debt.