Last Chance: Today Marks the Final Deadline to Pay the Fifth Installment for the Quarter Decommissioning

Deadline Alert: Final Day for the Fifth Installment of the “Rottamazione Quater”

Attention, today, September 23, marks the final day to pay the fifth installment of the “Rottamazione Quater”.
The original due date was set for July 31, but Legislative Decree 108 of 2024 has pushed the payment deadline to September 15.
Considering the five-day grace period where payments are deemed timely, the actual last day to pay the fifth installment is indeed September 23, since the 15th, 21st, and 22nd fall on the weekend.

To remain in the facilitated installment plan, where taxpayers are exempt from paying interests and penalties on the original debt, payments must be made by today.
Failing to do so means losing eligibility for the “rottamazione”, requiring the complete payment of the debt, inclusive of penalties and interest.

Questions Arise Over Extended Deadline

In recent weeks, many have wondered whether the extension also allows for the “remission in bonis” to settle any other overdue installments.
This would enable those who have fallen behind to re-enter the facilitated definition by paying all overdue installments by September 23.

As previously mentioned, the fifth installment’s deadline was originally July 31 but has been extended to September 15.
Taxpayers received an additional month and a half to settle this installment.
However, this extension arrived at the last minute when some had already made their payments.

What the Current Extension Entails

Unlike the expectations for prior extensions—that allowed payments of missed previous installments—the current extension pertains solely to the fifth installment.
It does not allow restoration of the “rottamazione” status for those who missed previous installments.
This includes:

• Fourth installment due May 31
• Third installment due February 28
• Second installment due November 30
• First installment due October 31

Therefore, those who have lapsed from the “rottamazione” cannot be re-admitted under the current extension and can only hope for a new opportunity to renegotiate their tax debts for a considerable discount.

For further insights, read about tax bills and payment options [here](https://example.com/tax-bills) and upcoming installments [here](https://example.com/upcoming-installments).