The quinquies for comuni and regions: apply by 15 December 2026

The collection agency publishes the list of regions and local authorities that adopted the decision. The version of 5 October 2026 lists 5 regions, 11 wider-area bodies, 1,471 comuni and 4 unions. What counts is the authority that passed on the debt: a comune missing from the list will not appear in the statement of eligible debts.

Online only, on the Agenzia delle entrate-Riscossione website: in the reserved area, with SPID, CIE or CNS, the service offers only the eligible debts to select; in the public area you fill in the form, attach an identity document and give a non-PEC email address for the receipt. The application sets the number of instalments and waives any court case under way.

With the application, for eligible debts, payments under the old plan are suspended until the first instalment of 31 March 2027, when that plan is revoked. If the same plan holds debts that do not qualify, their instalments must be paid through the online payment service or at a counter until the revocation.

Yes, the application lists the bills you want to settle and the statement combines the sums into one plan with the instalments chosen. The calculation rules still differ by item: for IMU penalties and interest are written off, for fines the penalty stays and only interest, surcharges and the fee go.