Dl Aiuti, online the models for the simplified installment plan up to 120 thousand euros. The measure introduces a series of structural changes.
The new collection measures introduced by the law converting the Aid Decree (DL n. 50/2022 converted into Law n. 91/2022) are now underway. The new models for submitting a simplified application for installment payments of up to 120 thousand euros, without the need for additional documentation, have been published on the website of the Revenue Agency-Riscossione www.agenziaentrateriscossione.gov.it.
The measure, in fact, introduces a series of structural changes to the regulation of installment payments of tax bills and notices that concern, in addition to the higher debt threshold for simplified requests, also wider margins to avoid forfeiture. The decree has also made definitive the possibility of offsetting credits claimed against the Public Administration with debts registered in the role. Let's look at the main changes in detail.
HIGHER THRESHOLD FOR SIMPLIFIED INSTALLMENTS
The Aid Decree, by modifying the reference rule that regulates the institute of the installment payment of payment notices, has provided that, starting from the requests for deferral submitted from 16 July 2022, the debt threshold for which it is possible to obtain, automatically and with a simple application, an ordinary installment payment of up to 60 installments (120 years), without the need to document the temporary situation of objective difficulty, is raised from 72 to 6 thousand euros. The provision has also provided that the new debt threshold (120 thousand euros) to be able to request the deferral of up to 72 installments without attaching any documentation, is referred to each individual installment request.
The forms for requesting installment payments have been published on the website www.agenziaentrateriscossione.gov.it and in the next few days the service adjustment will also be available to request the simplified deferral of up to 120 thousand euros directly online, by accessing the “Rateizza adesso” service with your Spid, Cie and Cns credentials, available in the reserved area of the Agenzia delle Entrate-Riscossione portal. The service allows you to submit, completely independently, the deferral request, automatically receiving a payment plan of up to 72 installments via email, without the need to attach further documentation.
FOR NEW REQUESTS, EXPIRY AFTER 8 UNPAID INSTALLMENTS
There are also new deadlines for forfeiture. Law no. 91/2022 has established that, for requests for installment payments submitted from 16 July 2022, forfeiture from the agreed installment plans is determined following the failure to pay 8 installments, even non-consecutive, instead of the 5 previously foreseen. In the event of forfeiture, the debt cannot be deferred again. Forfeiture from the installment plan for one or more charges does not, however, preclude the possibility of requesting a deferral of payment for other bills/notices other than those for which forfeiture occurred.
Please note that due to the various regulatory provisions introduced during the period of suspension of collection activities due to the health emergency, different deadlines for forfeiture are still in force based on the date on which the request for payment by installments was submitted. In detail, for the deferral plans in progress on March 8, 2020 (start of the period of suspension of collection activities following the Covid-19 emergency), the number of installments that, in the event of non-payment, determine the forfeiture of the benefit has been extended to 18 (for subjects with residence, registered office or operational headquarters in the municipalities of the so-called "red zone", the suspension starts from February 21, 2020). For installment payments granted after March 8, 2020 and relating to applications submitted up to December 31, 2021, forfeiture occurs in the event of failure to pay 10 installments, while for installment payments requested from January 1, 2022 to July 15, 2022, forfeiture occurs after failure to pay 5 installments.
PA/TAX DEBT COMPENSATION UNDER REGIME
Law no. 91/2022 makes definitive the possibility of offsetting non-prescribed, certain, liquid and collectible credits, accrued towards Public Administrations, with the sums due following registration in the role, without the need for annual renewal of the measure. Furthermore, the provision extends the possibility of offsetting also to credits deriving from professional services. These provisions apply to charges entrusted to the collection agent after 30 September 2013 and within the second year preceding the one in which the offset is requested.
Article published on 18 July 2022 - 17:18
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