How to request tax bill installments?

Payment of tax bills in instalments, how is it possible and how is it requested? To be able to pay the debt resulting from one or more tax bills, you can submit a request to the Revenue Collection Agency.
In fact, it is not always easy to pay off a debt by paying in a single solution and for this very reason the possibility of paying the debt in installments is made available to taxpayers who want to resolve their debt situation.
In this article we will explain when it is possible to pay tax bills in installments and how to proceed to request an extension plan.
read also Tax bills, how to check your debt situation on the Revenue Agency website Tax bills in installments up to 120 thousand euros Ordinary installment payment is an institution open to all taxpayers who request it.
For tax bills of amounts up to 120 thousand euros it is a very simple and immediate procedure that can also be requested online without the need to present too many documents.
In this case the installment granted is in 72 installments to be paid monthly over 6 years.
How do you request it? The application can be submitted online on the Revenue Agency website by accessing your reserved area and choosing, for the individual tax bill, the "Pay in installments now" service.
Alternatively, you can also proceed by filling out the R1 form which must then be invited via certified e-mail to the addresses listed in the same form.
Once the request has been submitted, if you are up to date with the installment payments, no new enforcement procedures will be registered for the deferred debt (new mortgages, new locks).
Once the installment plan has been obtained, it is possible to pay the installments either using the payment slips or forms that the Member attaches to the deferral plan or by directly debiting the installments from the current account.
In this second case it is necessary to access the "Activate/revoke SDD installment plan mandate" service which can always be found in your reserved area in the "Pay the debt in installments" section.
read also New qualifying courses for teachers: where to follow them, times and costs Installment plans for amounts exceeding 120 thousand euros When the amount to be paid is greater than 120,000 euros it is not possible to proceed with the installment plan by producing an online application, but it will be necessary to submit an application by filling out the R2 form to then send it to one of the certified email addresses listed in it.
To obtain the extension it is necessary to attach to the application the valid ISEE certification which certifies the situation of economic difficulty necessary to obtain the extension.
In this way you obtain an installment plan in 72 monthly installments (to be paid over 6 years).
Also in this case, as long as the payments are up to date, no new bonds or mortgages will be registered, and as in the previous cases, the payment of the installments can take place via: payment slips; direct debit to your current account.
When is it possible to pay in 120 installments? If the ordinary extension plan provides for 72 monthly installments, it is possible, in some cases, to obtain an extraordinary plan in 120 installments of a constant amount to be paid monthly.
In order to access an extraordinary installment plan, however, it is necessary to demonstrate that you are not able to pay the debt through the ordinary plan and that you need a longer extension.
How do you prove you need an extraordinary installment plan? This occurs when the amount of the installment resulting from the ordinary deferral plan is greater than one fifth of the monthly income of the family unit resulting from the ISEE.
In this case you can obtain a longer extension which, in fact, allows you to pay a lower instalment.
Extension plan, when does it expire? The extension plan granted may, in some cases, also lapse.
With forfeiture, the residual debt once again allows the collection agent to proceed with recovery through forced enforcement measures (foreclosure, mortgage, administrative seizure).
The ongoing installment payment expires when there is default, i.e.
failure to pay some instalments.
However, it also occurs when the taxpayer who requested the extension passes away or when the company holding the debt is canceled from the business register.
When does forfeiture due to non-compliance occur? Unlike the other two hypotheses (death and dissolution of the company), non-compliance is the forfeiture that affects the greatest number of taxpayers.
As we have said, this occurs if a certain number of installments of the deferral plan are not paid.
How many installments must be missed to lapse from the installment plan? Specifically: for deferral plans already in place as of 8 March 2020, at least 8 installments must not be paid, even non-consecutive ones; for deferral plans granted after 8 March 2020 and until 31 December 2021, the forfeiture is enforceable when the payment of at least 10 instalments, even non-consecutive ones, is missing; for extensions granted starting from 1 January 2022, however, it will be sufficient not to pay 5 instalments, even non-consecutive ones, to lapse from the plan; for installments granted starting from 16 July 2022, however, we return to the number of 8 missing installments to lapse from the plan.
In case of lapse, can the debt be repaid in installments? The forfeiture of an extension plan does not always preclude the possibility of deferring the same debt again and to be precise: for installment plans requested before 16 July 2022 it is possible to be readmitted to the installment institution only after having regularized the amount of the overdue installments, calculated on the date of submission of the new installment request; for installment plans requested from 16 July 2022, the loads cannot be paid in installments again.