Prescription of penalties and interest for taxes and duties, after how long are they not paid?

Did you know that the statute of limitations for taxes and the interest and penalties that accrue on them are frequently different? This means that it is possible to save in the event that interest and penalties are prescribed, as in these cases only the tax is due.
Let's see what the statute of limitations is for interest and penalties on taxes.
Prescription of penalties and interest for taxes and duties, after how long are they not paid? Tax limitation periods Limitation periods for tax penalties and interest In which cases are interest and penalties prescribed in 10 years? The limitation periods for taxes The limitation periods for taxes and duties vary based on the type, for example in the case of state taxes, such as Irpef, VAT, RAI license fee, Ires, stamp duty, donation and inheritance taxes, the limitation period is of 10 years.
However, we remind you that acts of the financial administration interrupt the limitation periods, for example the notice of assessment interrupts the limitation periods which start again from receipt of the same.
For local taxes, for example Tari and Imu, the limitation period is 5 years.
Finally, the statute of limitations for car tax is different, in fact in this case it is 3 years.
Social security contributions due to INPS and welfare contributions due to INAIL expire in 5 years.
Criminal and administrative sanctions are prescribed in 5 years.
The interruption of the prescription occurs when the owner carries out an act through which he de facto exercises the right or when the same right is recognized by the debtor.
However, unlike the hypothesis of suspension, the limitation period restarts its course from scratch at the end of the interruption, but the time already elapsed is not counted for the purposes of the institution.
For example, when an appeal is brought, it can take years before the issue is defined and consequently there can be damage to the financial administration if the deadlines continue to run, therefore the statute of limitations is blocked until the situation is defined.
read also Donation from parents to children without taxation, here's when Limitation periods for tax penalties and interest As mentioned, the limitation periods for taxes do not coincide with the limitation periods for sanctions and interest that accrue in relation to the same taxes.
The statute of limitations for penalties and interest, regardless of the tax to which they apply, has a term of 5 years.
However, the same starts from the last registered letter received from the Tax Office, also through certified email: be it the tax assessment, the tax bill, the payment request.
Each of these acts interrupts the term and makes it start again from the beginning.
In this case, article 2948 paragraph 1, n°4 of the Civil Code applies, which establishes that interest and, in general, everything that must be paid periodically per year or in shorter terms are prescribed in 5 years.
The applicability of this principle also to tax penalties and interests is confirmed by ruling 13781/2023 of the Court of Cassation.
The ruling establishes that "as they accrue, the interest constitutes an autonomous obligation and remains independent of the main obligation from which it arose, therefore it may be susceptible to "autonomous events with respect to the tax obligation borne by the taxpayer" .
In support of this thesis, the Court of Cassation reiterates that in the Civil Code the regulation of the prescription of the obligation of interest is unitary and provides that it is independent of the nature of the source from which such interest derives.
The code describes three types of interest: compensatory or full interest, due in the case of liquid and collectible debts; arrears: in the event of failure to fulfill the principal obligation; compensatory: aimed at compensating for damage suffered.
However, it does not make any difference with respect to the source and consequently, although the Revenue and Collection Agency hopes for a different treatment, it must be considered that the applicable regulation remains that of article 2948 of the Civil Code.
In which cases are interest and penalties prescribed in 10 years? There is a case in which interest and penalties on tax debts are prescribed in 10 years.
It occurs when article 2953 of the Civil Code applies.
The article provides: The rights for which the law establishes a shorter prescription than ten years, when a final conviction has been issued regarding them, are prescribed after ten years.
This is the case in which there is a final ruling, in this case the finality of the tax authorities' claims is as if it freezes the situation outlined in the ruling itself.