When is it not possible to request installment payments for unpaid tax bills?

When Can Tax Collection Notices Not be Paid in Installments?

While deferring a debt with the Revenue Agency is generally possible, there are cases where the amounts cannot be paid in installments.

Within the installment plan, the amounts entered on the collection lists by:

• State administrations;
• Agencies established by the State;
• Independent administrative authorities;
• Other public pension institutions;
• Other creditors (Municipalities, Regions, etc.)

What are the amounts entered on the collection lists?

These are amounts due and unpaid that are entered in a list (the collection list) prepared by the creditor entities which also includes the names of the debtors, the amounts due, and the type of credit.
These lists are then transmitted to the Revenue Collection Agency for recovery.
Therefore, when we talk about amounts entered on the collection lists, we refer to those entrusted to the Revenue Agency, contained in the assessment notices.

When Can’t Installments be Requested for Tax Collection Notices?

It is not always possible to request an installment plan from the Revenue Collection Agency.
Excluded from the scope of installment is, in the first case, the collection notices that are already subject to a previous installment that lapsed due to the non-payment of a certain number of installments.
Specifically, this exclusion applies to installment plans requested from July 16, 2022.
The debt provided in these installments can no longer be subject to further installments.

For installment plans requested up to July 15, 2022, instead, the preclusion can be overcome by again staggering the debt, only if the amount corresponding to the unpaid and overdue installments is paid in full before the new installment request.

Other Exclusions from Tax Collection Installments

Not eligible for installments are the collection notices that refer to what are defined as “non-deferrable debts.” For example, this includes the recovery of State aid or violations of certain customs rules.

There are also entities that decide to entrust the collection to an agent other than the Revenue Collection Agency that cannot be staggered (obviously) with the Revenue Collection Agency.
In this case, it is the collection entity that decides if and when an installment plan is allowed.

Finally, excluded are the tax collection notices that have been subject to the “rottamazione ter” or the “saldo e stralcio”: both measures provided, in case of expiration for unpaid installments starting from the year 2000, the non-applicability of a new installment plan.