Tax bills, after 5 years the amount can be lowered. Here's how to do it

After 5 years, a discount can be obtained on a tax bill, without any amnesties or settlement and write-off, but simply by applying what is required by law.
The discount is not automatic and the taxpayer must proceed to request it.
In this article we will see how to exploit the statute of limitations (not the tax bill) to your advantage and how to request a reduction in the amount to be paid on the tax bill.
Tax bills, after 5 years the amount can be lowered.
Here's how to do it Lower the amount of the tax bill after 5 years The discount on tax bills after 5 years How do you request a reduction in the amount of the tax bill? Lower the amount of the tax bill after 5 years Not everyone is aware that after 5 years the tax bills can be relieved of part of their amount.
The law provides for a five-year prescription for some amounts present on the tax bill, regardless of the nature of the debt for which the tax bill itself requires payment.
Obviously we are talking about a discount, because part of the amount will have to be paid in any case.
The reduction in question can be obtained in light of the ruling of the Court of Cassation 4960 of 26 February 2024 which provides that sanctions and interest on a tax bill have a five-year prescription, even if the tax for which payment is requested has a longer prescription (for example Irpef, VAT and all other taxes due to the State have a statute of limitations of 10 years).
For bills with a five-year prescription (those referring to local taxes such as Imu and Tari) the prescription of sanctions and interest goes hand in hand with that of the debt.
read also The prescription of tax bills in 3, 5 and 10 years The discount on tax bills after 5 years What must be taken into account is that the prescription of the debt of the tax bill and that of penalties and interests thereof, do not have the same term.
The penalties and interest on the sums connected to the tax bill, as recalled by the recent order of the Court of Cassation, are prescribed in 5 years, even if the tax to which they refer has a ten-year prescription.
Starting from the fifth year from when the tax bill was received, therefore, the prescription of sanctions and interest is triggered, provided that in the meantime no payment orders, notice of administrative arrest or mortgage or foreclosure have been sent to interrupt the terms of prescription.
How do I request a reduction in the amount of the tax bill? However, a prescription for interest and penalties does not correspond to an automatic relief from the tax bill.
The taxpayer must request partial relief of the sum for the part that concerns penalties and interest.
As we have anticipated, the relief is not automatic and the interested party must act in self-defense or by resorting to the judge to deduct the sums in question if the statute of limitations for the debt contained in the tax bill is 10 years (if the statute of limitations of the debt is also 5 years debt, you must request full cancellation of the tax bill).
The taxpayer cannot appeal for the relief, given that the appeal deadlines have been well exceeded (60 days from notification of the notice).
How to do it then? You must wait for a subsequent demand for payment, a notice of seizure, mortgage or foreclosure from the Revenue Agency and only at this point appeal within 60 days.
In this way (either in self-defense or by appealing to the judge) the taxpayer will request that interest and penalties be subtracted from the tax amount, seeing the amount to be paid drop quite significantly.
read also How to delete the tax bill after 5 years