Lapse from the rottamazione-quater: check each instalment
Mark each quater or readmission instalment as paid on time, late or in part: the check says whether the plan still holds and at which instalment it broke.
In the rottamazione-quater the lapse rule is the strictest of the Italian tax settlements. Paragraph 244 of article 1 of Law 197 of 2022 states that if the single payment or any instalment is missed, short or late, the settlement has no effect and the time limits for collecting the debts start running again. A delay of up to five days does not count, but beyond that margin a single missing euro or a single extra day ends the plan. The same rule applies to the readmission under Decree-Law 202 of 2024, which refers back to the quater rules. Anyone who lapses keeps what they paid: the payments stay as part-payment of the full amount due, including penalties and interest, and the collection agency can restart recovery. The wording of paragraph 244 does not bar a later request for the ordinary instalment plan of article 19 of Presidential Decree 602 of 1973 for the remaining debt. The check above applies the rule instalment by instalment, following the calendar of your settlement.
Result of the check
Not lapsed
| Instalments due | 13 |
| Unpaid or partly paid | 0 |
| Over 5 days late | 0 |
| Next instalment | 14 · 30 Nov 2026 |
| Last useful day | 07 Dec 2026 |
No allowance for missed instalments: each one must be paid in full by the last useful day.
Checked by Radif Partners · Editorial policy · Method and sources
Quater and quinquies compared
| Situation | Quater and readmission | Quinquies |
|---|---|---|
| One middle instalment unpaid | Lapsed | Not lapsed |
| Two instalments unpaid | Lapsed | Lapsed |
| Instalment 3 days late | Up to date | Up to date |
| Instalment 10 days late | Lapsed | Not lapsed, if paid in full |
| Last instalment late | Lapsed | Lapsed |
The difference comes from paragraph 95 of Law 199 of 2025, which for the quinquies chose to count open instalments instead of penalising every delay. Anyone with plans in both settlements therefore has two rules on the same calendar: the quinquies check is on the Have I lapsed? page.
What happens next
The official quater pages note that after a lapse the collection agency resumes recovery of the whole debt, minus the payments made. If you notice a short payment within the five days, complete it straight away and keep both receipts. For payments falling on holidays the shift to the next working day applies, worked out on the instalment payment page. Texts reread on 26 October 2026.