{"id":2539,"date":"2025-08-15T09:12:00","date_gmt":"2025-08-15T07:12:00","guid":{"rendered":"https:\/\/studiolombardolarosi.it\/?p=2539"},"modified":"2025-08-14T16:05:41","modified_gmt":"2025-08-14T14:05:41","slug":"tax-amnesty-2026-who-can-apply-and-how-the-new-tax-peace-works","status":"publish","type":"post","link":"https:\/\/studiolombardolarosi.it\/en\/2025\/08\/15\/tax-amnesty-2026-who-can-apply-and-how-the-new-tax-peace-works\/","title":{"rendered":"Tax Amnesty 2026: Who Can Apply and How the New Tax Peace Works"},"content":{"rendered":"\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-3a88641f wp-block-group-is-layout-flex\">\n<p class=\"has-black-color has-text-color has-link-color wp-elements-852c6c1cff7907eb69fd5d7fa4eb0864 wp-block-paragraph\">In 2026, a highly anticipated new<strong> tax amnesty<\/strong> is set to be introduced for many Italian taxpayers. But <strong>who can apply for the 2026 tax amnesty<\/strong>? That\u2019s the question on many minds. Not everyone will be eligible for the benefits offered. The Italian government is preparing a multi-faceted intervention: one solution for those with significant debts and another for those with smaller debts facing economic hardship. Additionally, an automatic<strong> cancellation of minor tax bills is under consideration.<\/strong>     <\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-15ae43a5a0cde904d8ba84e114c6cc96 wp-block-paragraph\">In this article, we explain in simple terms how the new <strong>tax peace works<\/strong>, who can benefit, what the requirements are, and the deadlines to meet. We\u2019ll guide you step-by-step, and if you need assistance, our Studio is here to help you manage your tax position safely and in compliance with the law. <\/p>\n<\/div>\n\n<div class=\"wp-block-rank-math-toc-block has-black-color has-text-color has-link-color wp-elements-3e9cfd1ead3019fc777df57fede135ef\" id=\"rank-math-toc\"><h2>Table of Contents<\/h2><nav><ul><li><a href=\"#cose-la-sanatoria-fiscale-2026\">What Is the 2026 Tax Amnesty?<\/a><\/li><li><a href=\"#rottamazione-quinquies-rateizzazione-per-i-debiti-piu-grandi\">Rottamazione Quinquies: Installment Plans for Larger Debts<\/a><\/li><li><a href=\"#saldo-e-stralcio-per-chi-ha-piccoli-debiti-e-bassi-redditi\">Saldo e Stralcio: For Small Debts and Low Incomes<\/a><\/li><li><a href=\"#stralcio-automatico-addio-alle-cartelle-irrecuperabili\">Automatic Cancellation: Farewell to Uncollectible Tax Bills<\/a><\/li><li><a href=\"#le-date-da-ricordare-scadenze-importanti\">Key Dates to Remember: Important Deadlines<\/a><\/li><li><a href=\"#possiamo-farlo-per-te-ti-aiutiamo-a-gestire-la-tua-posizione-fiscale\">We Can Handle It for You: Managing Your Tax Position<\/a><\/li><li><a href=\"#perche-affidarti-a-professionisti-esperti\">Why Rely on Expert Professionals<\/a><\/li><li><a href=\"#conclusioni\">Conclusion<\/a><\/li><li><a href=\"#hai-domande-vuoi-sapere-se-puoi-accedere-alla-sanatoria-fiscale-2026\">Have Questions? Want to Know If You Can Apply for the 2026 Tax Amnesty? <\/a><\/li><\/ul><\/nav><\/div>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-b2f02a3198f55ac8354dd33678e55d5d\" id=\"cose-la-sanatoria-fiscale-2026\"><strong>What Is the 2026 Tax Amnesty?<\/strong><\/h2>\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-1ebc1da6de4d83fe3398b9ce26583f8b wp-block-paragraph\">The <strong>2026 <a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/\" data-type=\"link\" data-id=\"https:\/\/www.agenziaentrate.gov.it\/portale\/\" target=\"_blank\" rel=\"noopener\">tax<\/a> amnesty<\/strong> is a set of measures designed to help Italian taxpayers settle outstanding tax debts without paying penalties and interest. <em>The dual objective is<\/em>:<\/p>\n\n<blockquote class=\"wp-block-quote has-black-color has-text-color has-link-color wp-elements-739948159dbfb324a5efec9260e5010d is-layout-flow wp-block-quote-is-layout-flow\">\n<ol class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-3bb4df52ebebef895c476bc7f6897731\">\n<li>To provide relief to those facing genuine economic difficulties.<\/li>\n\n\n\n<li>To simplify the management of tax bills that the state struggles to collect.<br\/><\/li>\n<\/ol>\n<\/blockquote>\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-d75acb1ca70325eac46e09e53f121775 wp-block-paragraph\"><em>The planned measures include:<\/em><\/p>\n\n<ul class=\"wp-block-list has-black-color has-fifth-background-color has-text-color has-background has-link-color wp-elements-4a5b62a40733f4249c550d04152dae0c\">\n<li><strong>Rottamazione Quinquies<\/strong> for debts exceeding \u20ac50,000.<\/li>\n\n\n\n<li><strong>Saldo e Stralcio<\/strong> for smaller debts.<\/li>\n\n\n\n<li><strong>Automatic Cancellation<\/strong> for old, low-value tax bills.<br\/><\/li>\n<\/ul>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-b5913d01fb9e4157ff686119c22de0bb\" id=\"rottamazione-quinquies-rateizzazione-per-i-debiti-piu-grandi\"><strong>Rottamazione Quinquies: Installment Plans for Larger Debts<\/strong><\/h2>\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-f9a604241c8882620ee517c0e3f2d5cb wp-block-paragraph\">Those with <strong>tax debts exceeding \u20ac50,000<\/strong> can access Rottamazione Quinquies, a <strong>facilitated installment<\/strong> plan allowing repayment in <strong>120 monthly installments<\/strong> (i.e., over 10 years).<\/p>\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-124dab204c0bf5570e4d5b67771f4591 wp-block-paragraph\">This measure targets taxpayers in real financial difficulty and is not open to everyone. Only those meeting the government\u2019s specified requirements will qualify. <\/p>\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-0d1e0dc1c60bd7e90dd738948fe2e754 wp-block-paragraph\"><strong>A key novelty<\/strong>: a 5% upfront <strong>maxi-installment of the total debt is required to prevent abuse<\/strong>. After this initial payment, lighter monthly installments will follow. <\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-0b43aa9d7f0c64839324010a640f6a75\" id=\"saldo-e-stralcio-per-chi-ha-piccoli-debiti-e-bassi-redditi\"><strong>Saldo e Stralcio: For Small Debts and Low Incomes<\/strong><\/h2>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-04-1024x683.jpg\" alt=\"Your Trusted Transnational Partner\" class=\"wp-image-954\" srcset=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-04-1024x683.jpg 1024w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-04-300x200.jpg 300w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-04-768x512.jpg 768w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-04.jpg 1080w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\"> The 2026 tax amnesty offers new opportunities to pay only a portion of your debt without penalties. Discover who can apply, how the Rottamazione and Saldo e Stralcio work, and rely on us for tailored professional advice!  <br\/><\/figcaption><\/figure>\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-19602950410e5a6274d96517dc8bbec6 wp-block-paragraph\">In addition to Rottamazione, the government plans to reintroduce the <strong>Saldo e Stralcio<\/strong>, which has proven successful in the past. This measure is for those with <strong>smaller tax debts<\/strong> (e.g., below \u20ac1,000 or \u20ac5,000) and <strong>very low incomes<\/strong>. <\/p>\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-88a99a8444e9d61b35b1bac43ae7cdca wp-block-paragraph\">Eligible taxpayers can settle their debt by <strong>paying only a portion of the amount, without penalties or interest<\/strong>.<\/p>\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-53f9fca0382c390a57e27f31e20c3f16 wp-block-paragraph\">In this case as well, the requirements will be specific and linked to the <strong>taxpayer\u2019s economic situation.<\/strong><\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-c96178f06ac67a5529b1b8697f6c9a6c\" id=\"stralcio-automatico-addio-alle-cartelle-irrecuperabili\"><strong>Automatic Cancellation: Farewell to Uncollectible Tax Bills<\/strong><\/h2>\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-c2dba7e1f8481b6f01a0b9a4c1ec608e wp-block-paragraph\">The third measure involves the <strong>automatic cancellation<\/strong> of old, low-value tax bills <strong>deemed uncollectible or too costly to pursue.<\/strong><\/p>\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-3c865600b21341c3f34b72f6667ff03f wp-block-paragraph\">Proposed by the Parliamentary Budget Office, this measure targets debts assigned to the Revenue Agency between 2000 and 2010 that:<\/p>\n\n<blockquote class=\"wp-block-quote is-style-default has-black-color has-text-color has-link-color wp-elements-be7492dd8f511c94aa46a959cefbfcfa is-layout-flow wp-block-quote-is-layout-flow\">\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-e3ee892985aa908a04de7890e637c587\">\n<li>Are <strong>less than \u20ac1,000<\/strong>, or<\/li>\n\n\n\n<li>Fall into categories deemed \u201cuneconomical to collect.\u201d<br\/><\/li>\n<\/ul>\n<\/blockquote>\n\n<p class=\"wp-block-paragraph\">The goal is to free up administrative resources from millions of tax bills that generate no revenue but consume resources.<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-0bd46acd7a26d26d56c14e2493c3e2d9\" id=\"le-date-da-ricordare-scadenze-importanti\"><strong>Key Dates to Remember: Important Deadlines<\/strong><\/h2>\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-bca2282f03794c0d9ec797297fe4213b wp-block-paragraph\"><em>Below is a table with the <strong>key deadlines <\/strong>for each planned measure:<\/em><\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-black-color has-text-color has-link-color has-fixed-layout\"><tbody><tr><td><strong>Measure<\/strong><\/td><td><strong>Debt Period Covered<\/strong><\/td><td><strong>Action Deadline<\/strong><\/td><td><strong>Key Notes<\/strong><\/td><\/tr><tr><td>Rottamazione Quinquies<\/td><td>Debts from 2000 to 2023<\/td><td>Application in 2026<\/td><td>Debts over \u20ac50,000, payable over 10 years<\/td><\/tr><tr><td>Saldo e Stralcio<\/td><td>Debts under \u20ac5,000<\/td><td>To be defined in 2026 Law<\/td><td>Low incomes, partial payment<\/td><\/tr><tr><td>Automatic Cancellation<\/td><td>Tax bills from 2000 to 2010<\/td><td>No action required<\/td><td>Automatic elimination<\/td><\/tr><tr><td>Benedetti Commission<\/td><td>Analysis of 2000\u20132010 debts<\/td><td>By 31\/12\/2025<\/td><td>Proposals for cancellation incoming<\/td><\/tr><tr><td>Second Phase Analysis<\/td><td>Debts from 2011\u20132017<\/td><td>By 31\/12\/2027<\/td><td><\/td><\/tr><tr><td>Third Phase Analysis<\/td><td>Debts from 2018\u20132024<\/td><td>By 31\/12\/2031<\/td><td><\/td><\/tr><\/tbody><\/table><\/figure>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-ebf640f074abbc917152dadfea543795\" id=\"possiamo-farlo-per-te-ti-aiutiamo-a-gestire-la-tua-posizione-fiscale\"><strong>We Can Handle It for You: Managing Your Tax Position<\/strong><\/h2>\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-77be06ad9b26e386a5b6d842a030eb36 wp-block-paragraph\">At <strong>Studio Lombardo Larosi<\/strong>, we specialize in tax assistance for entrepreneurs, freelancers, and individuals in need. If you\u2019ve received a tax bill or have doubts about accessing the 2026 tax amnesty, <strong>we can take care of it for you<\/strong>. <\/p>\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-8234660b6d8ee0e909e4145271e70aaa wp-block-paragraph\"><em>We will help you:<\/em><\/p>\n\n<ul class=\"wp-block-list has-third-color has-primary-background-color has-text-color has-background has-link-color wp-elements-41987ce7a1b9bed50417c016341a2b16\">\n<li>Verify your eligibility for the amnesty.<\/li>\n\n\n\n<li>Prepare and submit applications correctly.<\/li>\n\n\n\n<li>Choose the most suitable measure for your situation.<\/li>\n\n\n\n<li>Calculate amounts, installments, benefits, and risks.<\/li>\n<\/ul>\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-8844878cad0c3625a2de5d3e9f128936 wp-block-paragraph\"><strong><em>If you need this service, we\u2019re here to help.<\/em><\/strong><\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-3c006ee4e42913fa38ca35b73f3e6fdb\" id=\"perche-affidarti-a-professionisti-esperti\"><strong>Why Rely on Expert Professionals<\/strong><\/h2>\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-3a88641f wp-block-group-is-layout-flex\">\n<p class=\"has-black-color has-text-color has-link-color wp-elements-ca0341ad742c2082d6a6e0dc39d77c35 wp-block-paragraph\">Italian tax regulations are <strong>highly complex<\/strong>, more so than in many other countries. Rules change frequently, and each law comes with exceptions, requirements, and constraints. That\u2019s why it\u2019s <strong>crucial to rely on expert tax consultants or lawyers<\/strong>.  <\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-9ba0bb5cdec336ad1c8e7d98f8994990 wp-block-paragraph\">At<strong> Studio Lombardo Larosi<\/strong>, we handle complex tax cases daily, including tax bills, installment plans, seizures, and amnesties.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-1621766b15cb548cbc7a23567795be32 wp-block-paragraph\"><strong>We can help you interpret regulations correctly and protect you from future disputes.<\/strong><\/p>\n<\/div>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-aa6a21cee0b4449436dbe47e8666ffc0\" id=\"conclusioni\"><strong>Conclusion<\/strong><\/h2>\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-fde6631e65b6e5ce6098cc796556292f wp-block-paragraph\">The <strong>2026 tax amnesty<\/strong> could be a significant opportunity for many taxpayers, but you need to act correctly. Knowing <strong>who can apply for the 2026 tax amnesty,<\/strong> understanding the conditions, and meeting deadlines are essential to accessing the benefits provided by the law. <\/p>\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-d418272f6f822df96416317603dce769 wp-block-paragraph\">If you\u2019re facing tax difficulties or simply want clarity on your position, don\u2019t wait. <strong>Contact us<\/strong> today for personalized consultancy.<\/p>\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-cover\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" class=\"wp-block-cover__image-background wp-image-1073 size-large\" alt=\"Starting a business in Italy as a foreigner\" src=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/company-incorporation-1-1024x683.jpg\" data-object-fit=\"cover\" srcset=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/company-incorporation-1-1024x683.jpg 1024w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/company-incorporation-1-300x200.jpg 300w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/company-incorporation-1-768x512.jpg 768w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/company-incorporation-1.jpg 1080w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-black-background-color has-background-dim-70 has-background-dim\"><\/span><div class=\"wp-block-cover__inner-container is-layout-flow wp-block-cover-is-layout-flow\">\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-eac02fd3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-3a88641f wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading has-text-align-center accountra-animate accountra-move-up accountra-delay-1 has-third-color has-text-color\" id=\"hai-domande-vuoi-sapere-se-puoi-accedere-alla-sanatoria-fiscale-2026\" style=\"font-size:32px;font-style:normal;font-weight:500\">Have Questions? Want to Know If You Can Apply for the 2026 Tax Amnesty? <\/h2>\n\n\n\n<div class=\"wp-block-buttons accountra-animate accountra-move-up accountra-delay-5 is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-b29d4327 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-custombuttonfill  is-style-custombuttonone\"><a class=\"wp-block-button__link has-helvetica-arial-font-family has-tiny-font-size has-custom-font-size wp-element-button\" href=\"https:\/\/studiolombardolarosi.it\/en\/contact-us\/\" style=\"border-radius:5px;padding-top:18px;padding-right:40px;padding-bottom:18px;padding-left:40px\">TEXT US<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>In 2026, a highly anticipated new tax amnesty is set to be introduced for many Italian taxpayers. But who can apply for the 2026 tax amnesty? That\u2019s the question on many minds. Not everyone will be eligible for the benefits offered. The Italian government is preparing a multi-faceted intervention: one solution for those with significant [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":464,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[255,305,304],"class_list":["post-2539","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-tax","tag-tax-amnesty","tag-tax-amnesty-2026"],"_links":{"self":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/2539","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/comments?post=2539"}],"version-history":[{"count":2,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/2539\/revisions"}],"predecessor-version":[{"id":2543,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/2539\/revisions\/2543"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/media\/464"}],"wp:attachment":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/media?parent=2539"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/categories?post=2539"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/tags?post=2539"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}