Losing the rottamazione-quinquies: have I lapsed?
Enter your plan and the status of each instalment already due: the check applies paragraph 95 and the rule in the official FAQs, and tells you whether you are still in and what to do before the next due date.
Lapsing from the rottamazione-quinquies happens in the cases listed by paragraph 95 of article 1 of Italian Law 199 of 2025, as amended in 2026: failure to pay, or short payment of, the single payment, of two instalments whether consecutive or not, or of the last instalment of the plan. Lateness beyond five days only counts for the single payment and the last instalment; for the instalments in between, what matters is never leaving two of them unpaid. The FAQs of Agenzia delle entrate-Riscossione updated on 18 September 2026 make clear that every payment covers the oldest instalment still open: someone who skips one instalment and then pays the rest on time is always one instalment behind, and that gap becomes the last instalment unless it is made up first. After lapsing, the payments already made count as part-payment of the original debt, with penalties and interest, limitation starts running again and those debts can no longer be spread under article 19 of Presidential Decree 602 of 1973. The same rules apply to the quinquies for debts owed to comuni and regions.
Result of the check
Not lapsed
| Instalments due | 2 |
| Unpaid or partly paid | 0 |
| Over 5 days late | 0 |
| Next instalment | 3 · 30 Nov 2026 |
| Last useful day | 07 Dec 2026 |
Checked by Radif Partners · Editorial policy · Method and sources
The three grounds for lapsing
Paragraph 95 of Law 199 of 2025 says the settlement has no effect if you fail to pay, or underpay, the single payment you chose, two instalments whether consecutive or not, or the last instalment of the plan. In the text in force, late payment beyond five days also counts, but only for the single payment and the last instalment. In practice, on an instalment plan you can fall one instalment behind without losing the benefit, but not two, and the last must be paid in full by its last useful day, which for the final instalment of 31 May 2035 is 5 June 2035.
The allocation rule
The official FAQs add the point that surprises people most. When you pay the instalment after a skipped one, the money covers the earlier instalment left open. The FAQ example is a three-instalment plan: paying the first and third while skipping the second means the third is allocated to the second, so you end up not having paid the last one, the case of letter c. The check above follows the same reasoning: it counts how many instalments are open and, once the last is due, checks that the total paid covers the whole plan. That is why a missed instalment has to be made up with an extra payment, not just by paying the following instalments.
Do two missed instalments end it?
Result
Not lapsed
| Uncovered instalments | 1 |
| Legal threshold | 2 instalments, or the last |
| Reason | one instalment behind |
What happens next
Once you lapse, payments already made are kept as part-payment of the full amount due on the debt, meaning with penalties, interest and late interest; limitation and time-bar periods run again; the collection agency resumes protective and enforcement measures, including those suspended by the application. The debts can no longer be spread under article 19 of Presidential Decree 602 of 1973. Before reaching that point, check your plan with the instalment calendar and the last useful day of each due date. For the quater and the readmission the rule is different and stricter: see lapsing from the quater. Texts reread on 26 October 2026.