The 30th of November 2023 is the deadline for the second quarter scrapping payment

The 30th of November 2023 is the deadline for the second quarter scrapping payment

The second quarter scrapping payment is due the 30th of November 2023. It is possible to anticipate the 10% of its amount. Starting from the year 2024, the instalments payments shall be four on each calendar year.

The maximum number of instalments are 18 amounting to a 5-year spread. The first two payments are to be made by October 31st and the 30th of November 2023 and each import must be 10 % of the sum due, while the others shall be of equal amount and will be paid starting from the year 2024.

The instalment payment foresees an annual rate of 2% interest starting from the 1st of November 2023. The instalments shall be due the 28th of February, the 31st of May, the 31st of July and the 30th of November.

The taxpayers who will have adhered to the quarter scrapping shall pay the 20% of the total due in two instalments and the 10% of the total due by the 31st of October and by the 30th of November 2023.

The failure of the payment or its delay leads to the loss of the benefit and the sum received shall be considered downpayment on the sum due. For taxpayers residing or having legal business sites on flooded territories the Agency of Revenue shall communicate the sum due by the 31st of December 2023.

Each instalment foresees 5 days of tolerance delay, which allow the taxpayers to pay within the five days of the due date without losing benefit. Therefore, the payment can be made on the fifth day of its due date.

The payments can be made via telematic devices or by filling in the forms provided online- “Pay on-line” under the voice “Communication of the sum due” or via bank or trough Italian Post offices and through other Services of Payments (PSP), members of the “Pago PA.”

It is possible to activate the service of direct debit, (even owned by a different person and with his/ her authorization) available in the section “Facilitated Definition” of the reserved area, that allows both the direct charging and its revocation.

The taxpayer who wants to use the above-mentioned modality must write his/her IBAN on the provided form along with the information necessary

The taxpayer must write his/her IBAN account number along with his/ her consent to treat the personal information for the purpose of the benefit on the application form provided.

The applicants will receive an e-mail which asserts the received application for the benefit and successively the collection Agent shall verify the contents of the documentation sent.

The forms of payment are enclosed in the “Communication of the sums due “; however, it is possible to pay what owed via bank, post office, tobacco stores that provide payment services, or via payment counters at the revenue of Agency in this last case it is obligatory to make an appointment.

If the application is accepted and the applicant wants to pay only some tax bills included in the received “Communication” he/she can do so because the benefit allows to remodulate the import due and request new models of instalment payments with the up-dated amount, divided to the number of instalments indicated in the application.

To obtain a copy of the “Communication of the sums due” that the Agent of the collection had sent by the 30th of September 2023, the taxpayer can access to the reserved area and download it along with the other payment form necessary to make the successive payments.

Palermo, Rome, November 13 2023

Mr. Angelo Pisciotta.