How much do you save with the facilitated definition (scrapping)?

How much do you save by scrapping tax bills? 2023 is the year of quater scrapping, i.e.
the new facilitated definition introduced by the 2023 Budget Law which allowed many taxpayers to submit an application by 30 June to settle their debts with the tax authorities.
This version of the scrapping has made it possible to facilitate the collection of debts registered by the Revenue Collection Agency between 1 January 2000 and 30 June 2022.
The scrapping has now come into full swing given that, after the submission of the applications, we are already close to the deadline of the second installment scheduled for November 30, 2023.
Many taxpayers, however, find themselves in difficulty in proceeding with this second payment: with the first and second installment, in fact, 20% of the total debt must be paid ( 10% is paid by October 31st, 10% is paid by November 30th) in less than a month.
If the debts incurred are very high, therefore, quite large sums will have to be paid in 30 days and not everyone is able to do so.
In this regard, it is important to know how much you save with the facilitated definition, to understand whether it is better to continue with the amnesty or whether it is better to choose the path of ordinary scrapping which involves fewer obstacles and constraints.
read also Scrapping the second instalment, how to postpone the payment Facilitated membership, what do you pay? For those who have signed up for scrapping quater the discounts could also be very important given that scrapping involves the payment of: the capital; costs for enforcement procedures; notification rights.
With the amnesty, therefore, the savings must be sought in the sums due as penalties and interest.
In essence, only the initial debt must be repaid, slightly increased by procedural costs.
How much do you save by scrapping? We start from the assumption that, by scrapping the interest, the greatest discount on the bills is obtained for the older ones.
Indeed, on older debts, penalties and interest weigh as much as the capital itself, if not more.
Just think that for debts that fell due ten or twelve years ago, the amount due in penalties and interest has reached that of the amount initially due.
By choosing the path of scrapping for very old debts, therefore, you save over 50% on the sums owed without the subsidized settlement.
For those who find themselves in the position of having to pay very old tax bills, therefore, the facilitated settlement route is undoubtedly the most convenient.
For those who, however, have to pay off more recent debts on which interest has less weight, it is necessary to consider whether the ordinary installment plan may be more convenient.
Scrapping might not even be convenient, in fact.
Although more expensive (interest and penalties must be paid together with the initial capital of the debt), ordinary installments, in fact, allow for a deferment in several installments, compared to the 18 envisaged for scrapping, and a monthly payment is also possible which provides for a lower disbursement.
read also Scrapping of bills or ordinary installment payments, pros and cons of both