{"id":2933,"date":"2025-12-23T08:00:00","date_gmt":"2025-12-23T07:00:00","guid":{"rendered":"https:\/\/studiolombardolarosi.it\/?p=2933"},"modified":"2026-02-05T14:07:57","modified_gmt":"2026-02-05T13:07:57","slug":"new-rules-for-installment-payments-of-tax-debts-2025-how-payment-of-tax-collection-notices-changes","status":"publish","type":"post","link":"https:\/\/studiolombardolarosi.it\/en\/2025\/12\/23\/new-rules-for-installment-payments-of-tax-debts-2025-how-payment-of-tax-collection-notices-changes\/","title":{"rendered":"New Rules for Installment Payments of Tax Debts 2025: How Payment of Tax Collection Notices Changes"},"content":{"rendered":"\n<p class=\"has-black-color has-text-color has-link-color wp-elements-8f5a2813e0d6f6462fc62478736b27a8 wp-block-paragraph\">Starting from January 1, 2025, the <strong>new rules for installment payments of tax debts 2025<\/strong> come into effect, introduced to simplify and make more flexible the payments of debts with the Italian Revenue Agency (Agenzia delle Entrate). This is an important reform designed to help citizens, businesses, and professionals facing economic difficulties or who have suffered exceptional events.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-01235b6ec1108bb7a01355515d4578fc wp-block-paragraph\">This new installment method makes it more accessible to spread the payments of tax collection notices, even up to 120 monthly installments. In this article, we explain in a clear and simple way what changes, what the requirements are, the timelines, and the necessary documents to apply. If you have a tax debt and want to know how to proceed, keep reading: you will find all the useful information.<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block has-black-color has-text-color has-link-color wp-elements-32eb9b275265b06b59d20fad50f0e89d\" id=\"rank-math-toc\"><h2>Table of Contents<\/h2><nav><ul><li><a href=\"#why-is-the-tax-installment-changing-from-2025\">Why is the tax installment changing from 2025?<\/a><\/li><li><a href=\"#the-main-new-features-more-time-to-pay-less-bureaucracy\">The main new features: more time to pay, less bureaucracy<\/a><\/li><li><a href=\"#summary-table-monthly-installments-based-on-the-year\">Summary table: monthly installments based on the year<\/a><\/li><li><a href=\"#who-can-access-the-new-installment-plan\">Who can access the new installment plan?<\/a><\/li><li><a href=\"#isee-accounting-documents-and-self-certifications-what-is-needed\">ISEE, accounting documents, and self-certifications: what is needed<\/a><\/li><li><a href=\"#exceptional-events-installment-becomes-automatic\">Exceptional events: installment becomes automatic<\/a><\/li><li><a href=\"#attention-do-not-miss-the-deadlines\">Attention: do not miss the deadlines<\/a><\/li><li><a href=\"#need-help-we-can-take-care-of-it-for-you\">Need help? We can take care of it for you<\/a><\/li><li><a href=\"#a-complex-italian-regulation-rely-on-an-expert\">A complex Italian regulation: rely on an expert<\/a><\/li><li><a href=\"#conclusion\">Conclusion<\/a><\/li><li><a href=\"#contact-us-for-information\">Contact us for information<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-a3e579c16aa2e2243c50abb6d81d476f\" id=\"why-is-the-tax-installment-changing-from-2025\"><strong>Why is the tax installment changing from 2025?<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-145d7986e4b1900b0cfbbc9ec05f779d wp-block-paragraph\">The <strong>new rules for installment payments of tax debts 2025<\/strong> were introduced to improve the relationship between taxpayers and the tax authorities. The goal is to help those who have difficulty settling their debts, offering more sustainable payment plans. Additionally, it aims to encourage voluntary compliance and avoid penalties or more severe proceedings.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-df898aa6d8b9dbef8dd2bbcdab0cac6a wp-block-paragraph\">The reform, coordinated by the Deputy Minister of Economy Maurizio Leo, also aims at modernizing the collection system. The new approach is based on fairness, transparency, and greater attention to those in fragile economic conditions.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-6363a8b6f63c8a592bb721891edb5fa1\" id=\"the-main-new-features-more-time-to-pay-less-bureaucracy\"><strong>The main new features: more time to pay, less bureaucracy<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-7a93a6fc12001e3c04afef4e729f345e wp-block-paragraph\">One of the central elements of the <strong>new rules for installment payments of tax debts 2025<\/strong> is the possibility to request installment of the debt without having to prove economic difficulty, at least for debts below 120,000 euros. A self-certification will suffice.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-599d9aa1fee9f044cc2bd3f52444fdd9 wp-block-paragraph\">For those with higher debts or in more critical conditions, it will still be possible to obtain an extension up to <strong>120 monthly installments<\/strong>, by submitting the required documentation.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-a8846b21a34958bc222c3d1f1886bd1c\" id=\"summary-table-monthly-installments-based-on-the-year\"><strong>Summary table: monthly installments based on the year<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-8c93e46e9e3572c4381df5569a90d807 wp-block-paragraph\">Here is a clear overview of the new provisions for <strong>installment payments of tax debts<\/strong>:<\/p>\n\n\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>Year of the request<\/strong><\/td><td><strong>Debts up to 120,000\u20ac without documents<\/strong><\/td><td><strong>Debts with proven difficulty (up to 120,000\u20ac)<\/strong><\/td><td><strong>Debts with documented difficulty (over 120,000\u20ac)<\/strong><\/td><\/tr><tr><td>2025 \u2013 2026<\/td><td>Up to 84 installments<\/td><td>From 85 to 120 installments<\/td><td>Up to 120 installments<\/td><\/tr><tr><td>2027 \u2013 2028<\/td><td>Up to 96 installments<\/td><td>From 97 to 120 installments<\/td><td>Up to 120 installments<\/td><\/tr><tr><td>From 2029 onwards<\/td><td>Up to 108 installments<\/td><td>From 109 to 120 installments<\/td><td>Up to 120 installments<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-7fa36dd2ceefaec5cd160b3d81aa1c40\" id=\"who-can-access-the-new-installment-plan\"><strong>Who can access the new installment plan?<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-d11497631a2ea556b2dec7ffa673dd96 wp-block-paragraph\">The new rules are designed for:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-9cc420aec7408eb59f1ce4a50ed2a9c4\">\n<li><strong>Individuals<\/strong><\/li>\n\n\n\n<li><strong>Self-employed workers<\/strong><\/li>\n\n\n\n<li><strong>Sole proprietorships<\/strong><\/li>\n\n\n\n<li><strong>Partnerships<\/strong><\/li>\n\n\n\n<li><strong>Corporations<\/strong><\/li>\n\n\n\n<li><strong>Cooperatives<\/strong><\/li>\n\n\n\n<li><strong>Various entities (associations, foundations, etc.)<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-1e7427e4560c89575bd2498c03304c9a wp-block-paragraph\">Each of these subjects can access the <strong>new rules for installment payments of tax debts 2025<\/strong>, with slightly different modalities depending on the type of taxpayer.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-128ac3e4e7405b875907b599530790ed\" id=\"isee-accounting-documents-and-self-certifications-what-is-needed\"><strong>ISEE, accounting documents, and self-certifications: what is needed<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/Incorporation-services-in-italy-company-srl-form-2-1024x683.jpg\" alt=\"payroll in italy\" class=\"wp-image-494\" srcset=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/Incorporation-services-in-italy-company-srl-form-2-1024x683.jpg 1024w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/Incorporation-services-in-italy-company-srl-form-2-300x200.jpg 300w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/Incorporation-services-in-italy-company-srl-form-2-768x512.jpg 768w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/Incorporation-services-in-italy-company-srl-form-2.jpg 1080w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">New Rules for Installment Payments of Tax Debts 2025<\/figcaption><\/figure>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-37d0f84fe69df9984ce8927196da5b3d wp-block-paragraph\">For debts below 120,000 euros, a self-certification attesting the state of difficulty will suffice. It will not be necessary to submit the ISEE or other complex documents. This novelty makes it easier and faster to start a payment plan.<\/p>\n\n\n\n<p class=\"has-secondary-color has-primary-background-color has-text-color has-background has-link-color wp-elements-af6e756438e9238fccaac19e30c58c02 wp-block-paragraph\">For debts over 120,000 euros or to obtain plans up to 120 installments, <strong>economic-financial documentation<\/strong> is required instead, which varies depending on the type of taxpayer:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-f230b0dfa89e67220809895f3e52fe3e\">\n<li><strong>Individuals \/ Sole proprietorships<\/strong>: ISEE of the family unit<\/li>\n\n\n\n<li><strong>Corporations \/ Cooperatives<\/strong>: Liquidity ratio, Alfa index, updated financial statements<\/li>\n\n\n\n<li><strong>Other entities<\/strong>: Articles of incorporation, statute, financial statements<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-0486cc497dcef232151130882bcc6ee9\" id=\"exceptional-events-installment-becomes-automatic\"><strong>Exceptional events: installment becomes automatic<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-f880ae75c9d1b4a5d816af036ea93922 wp-block-paragraph\">The <strong>new rules for installment payments of tax debts 2025<\/strong> also provide protection for those who have suffered serious damage due to exceptional events. In case of:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-2e772e75af137581626bbee28242ae26\">\n<li>Floods or extreme weather events<\/li>\n\n\n\n<li>Natural disasters (such as earthquakes or landslides)<\/li>\n\n\n\n<li>Fires<\/li>\n\n\n\n<li>Other extraordinary events<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-d1d908f019a6ab4fa8f304a79d165ed1 wp-block-paragraph\">&#8230;the taxpayer can automatically obtain a plan of 120 monthly installments, without amount limits. In these cases, it is sufficient to submit a certificate of <strong>uninhabitability of the property<\/strong> issued by the Municipality, dated no earlier than 6 months.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-59a7c5a09bb0ed9ad094961e2255ee4c\" id=\"attention-do-not-miss-the-deadlines\"><strong>Attention: do not miss the deadlines<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-a972f1b425d4fe5018a2d13223b216fc wp-block-paragraph\">To avoid losing this important opportunity, it is essential to respect the timelines. The request must be submitted within the indicated period, attaching the correct documentation. Otherwise, there is a risk of rejection of the application or the obligation to pay the debt in a single payment.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-2f6d9bce5fa10fc48b35f4c4134719e0\" id=\"need-help-we-can-take-care-of-it-for-you\"><strong>Need help? We can take care of it for you<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-d742380a60d92d329c13110d8defe81a wp-block-paragraph\">As <strong>Studio Lombardo Larosi<\/strong>, we have been helping entrepreneurs, freelancers, and individuals with tax debt management for years. If you want to access the <strong>new rules for installment payments of tax debts 2025<\/strong>, we can handle the entire process for you: from preparing documents to submitting the request, up to monitoring the installments.<\/p>\n\n\n\n<p class=\"has-secondary-color has-primary-background-color has-text-color has-background has-link-color wp-elements-6f7b6914e0b7c33f2fca4f9bbb77a42f wp-block-paragraph\">We take care of:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-5755b9117492d42dba2811201d03f63a\">\n<li>Verifying the requirements<\/li>\n\n\n\n<li>Calculating the ISEE or analyzing company financial statements<\/li>\n\n\n\n<li>Preparing valid self-certifications<\/li>\n\n\n\n<li>Collecting the necessary documents<\/li>\n\n\n\n<li>Submitting the application to the Revenue Agency<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-69d938a4e1adbe80edb480741294ec1c wp-block-paragraph\">Do not improvise: a poorly prepared request can block the entire process or lead to costly errors.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-404cc954397f95cd7218bcd421c57bcb\" id=\"a-complex-italian-regulation-rely-on-an-expert\"><strong>A complex Italian regulation: rely on an expert<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-fe0f8907a4c8b9b46ce48cccd4837496 wp-block-paragraph\">Italian tax legislation is among the most complex in Europe. Rules change frequently, and each situation requires precise interpretation. This is why it is essential to rely on a professional.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-1f30ba8e742bc50a5de5bd13052a2bc8 wp-block-paragraph\">As <strong>Studio Lombardo Larosi<\/strong>, we offer personalized consultations on these topics because we know every aspect of the law in depth. We collaborate with tax experts, lawyers, and labor consultants to ensure a complete service.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-0736a280e72b8fc0e2388fd709ddea5f wp-block-paragraph\">Leave nothing to chance: proper tax management protects you from penalties and future problems.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-5d76d41b4e2b7f058f510ee5151da60b\" id=\"conclusion\"><strong>Conclusion<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-1847f7b9e0aef93f5df06d0b92011434 wp-block-paragraph\">The <strong>new rules for installment payments of<a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/\" target=\"_blank\" rel=\"noopener\"> tax<\/a> debts 2025<\/strong> represent a step forward toward a more humane, attentive, and accessible tax system. If you are in a situation of economic difficulty or have suffered extraordinary events, you can now rely on concrete tools to manage your debts sustainably.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-c7aaef5a338d61b4d2297b8d9668967e wp-block-paragraph\">Do not wait until the last deadline. Rely on those who know the regulations and can assist you in every phase. <strong>We at Studio Lombardo Larosi are by your side<\/strong>.<\/p>\n\n\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=\"640\" height=\"351\" class=\"wp-block-cover__image-background wp-image-620 size-full\" alt=\"New Rules for Installment Payments of Tax Debts 2025\" src=\"https:\/\/www.studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-20-small.jpg\" data-object-fit=\"cover\" srcset=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-20-small.jpg 640w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-20-small-300x165.jpg 300w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><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 has-third-color has-text-color\" id=\"contact-us-for-information\" style=\"font-size:32px;font-style:normal;font-weight:500\"><strong>Contact us for information<\/strong><\/h2>\n\n\n\n<div class=\"wp-block-group has-third-color has-text-color is-layout-constrained wp-container-core-group-is-layout-33481bb0 wp-block-group-is-layout-constrained\" style=\"margin-bottom:30px\">\n<p class=\"has-text-align-center has-tiny-font-size wp-block-paragraph\" style=\"font-style:normal;font-weight:300\">If you need to installment your tax debts, we are here to help you. For information, quotes, or to start your request immediately, <strong>contact us<\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-buttons 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-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\">CONTACT US<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Starting from January 1, 2025, the new rules for installment payments of tax debts 2025 come into effect, introduced to simplify and make more flexible the payments of debts with the Italian Revenue Agency (Agenzia delle Entrate). This is an important reform designed to help citizens, businesses, and professionals facing economic difficulties or who have [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":170,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19,20],"tags":[385,386],"class_list":["post-2933","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-consulting","category-tax","tag-installment-payments-of-tax-debts-2025","tag-new-rules-for-installment-payments-of-tax-debts-2025"],"_links":{"self":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/2933","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=2933"}],"version-history":[{"count":2,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/2933\/revisions"}],"predecessor-version":[{"id":3026,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/2933\/revisions\/3026"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/media\/170"}],"wp:attachment":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/media?parent=2933"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/categories?post=2933"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/tags?post=2933"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}