Scrapping and cancellation of folders 2021; instructions from the Revenue Agency

The first clarifications of the Revenue Agency regarding the measures contained in the Sostegni decree on fiscal peace: extension of the scrapping ter, cancellation of folders up to 5 thousand euros and extension of the terms for the 2021 installments.

Deletion of folders up to 5 thousand euros

The Sostegni decree provides for the cancellation of bills of an amount lower than that amount and enrolled in the role between 2000 and 2010 for taxpayers with a declared income in 2019 of less than 30 thousand euros. According to the Revenue Agency, pending the implementation decree, which will be issued within 30 days from the conversion of the decree into law, the collection of all these files is suspended.

The decree expects the effective date of the cancellation of the roles, that is, from when the debt can be considered canceled. Therefore, as long as the bureaucratic procedure of the law is concluded with the conversion into law of the provision approved by the Government and the issuing of the implementing decree of the Ministry of Economy and Finance within the following month, the collection of the bills under 5 thousand euros remains suspended without consequences for the debtor.

Extension of scrapping ter

As regards the extension of the scrapping ter, the Agency places as a condition the fact of not having lapsed from the amnesty on the date of expiry of the extension. Basically, and for the date of July 31, 2021 which concerns the installments whose original maturity was set in 2020, the extension will be ineffective for those who were forfeited on December 31, 2019. The latter, in any case, can propose an application for installment payments for the sums left behind. Furthermore, the extension at the end of November will not be valid for those who have not respected the deadline of July 31, 2021. In any case, and in both cases (deadlines of July 31 and November 30) the tolerance of 5 days of delay expected for scrapping ter.

Extension of the terms of installments 2021

Regarding the extension to April 30 of the suspension of the terms of payment of the amount due to the collection agent. The debt must be paid within the month of May but, within the same term (31 May 2021), the taxpayer can request a deferment.

For applications submitted by the end of the year, the forfeiture of the repayment plan is envisaged only with the non-payment of ten installments and the debt threshold within which it is not necessary to prove the debtor’s state of difficulty has been raised from 60 thousand to 100 thousand euros. Which means that, within the limits of that amount, it will be possible to set the duration of the installment, for a maximum of 72 monthly installments.

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