Saldo e stralcio: what is left of the old measures
Give the creditor and year an old debt was passed on, and whether it was already in a saldo e stralcio or a settlement: the check says which settlement may cover it today.
Saldo e stralcio refers to two different measures, both closed. The first is the saldo e stralcio of paragraphs 184 to 198 of article 1 of Italian Law 145 of 2018: it allowed individuals in serious, proven financial hardship, with a household ISEE of no more than 20,000 euros, to settle debts passed on from 2000 to 2017 for declared but unpaid taxes and unpaid contributions by paying only a share of the principal, from 16 to 35% depending on the ISEE, with no penalties or interest. Applications closed in 2019. The second is the automatic write-off of paragraphs 222 to 230 of Law 197 of 2022, which cancelled without any application each debt with a balance up to €1,000 passed on from 2000 to 2015: for the State, tax agencies and INPS the cancellation was total on 30 April 2023; for comuni, regions and other bodies it covered interest and penalties only, unless the body chose otherwise. Today anyone who lapsed from the saldo e stralcio could put those debts into the quinquies, with applications closed on 30 April 2026. No new saldo e stralcio is in force.
The debt falls under the
Rottamazione-quinquies
Applications closed on 30 April 2026: it only helps if you applied
| Period covered | 01 Jan 2000 – 31 Dec 2023 |
| Written off | penalties, interest, late interest, fee |
| Single or first instalment | 31 Jul 2026 |
Lapsed debts from the 2016-2019 settlements and saldo e stralcio are admitted too (paragraph 99).
Checked by Radif Partners · Editorial policy · Method and sources
The two measures compared
| Measure | Debts | Who | What was paid |
|---|---|---|---|
| Saldo e stralcio (Law 145/2018) | Passed on 2000-2017 | ISEE up to 20,000 euros | 16 to 35% of principal |
| Write-off up to 1,000 euros (Law 197/2022) | Passed on 2000-2015 | Everyone, no application | Nothing for State debts |
| Quinquies (Law 199/2025) | Passed on 2000-2023 | Those who applied | Principal and costs |
The saldo e stralcio text is in Law 145 of 2018, the automatic write-off in Law 197 of 2022; the official write-off pages explain the choices left to non-State bodies. Paragraph 99 of Law 199 of 2025 readmitted lapsed saldo e stralcio debts.
Was my old debt written off?
Automatic write-off
Cancelled in full
| Threshold per debt | €1,000.00 |
| Period | 2000 – 2015 |
| Date of cancellation | 30 April 2023 |
What to do today with an old debt
Check the estratto di ruolo first: a written-off debt is no longer there. If the debt is still listed and belongs to a participating comune, the local-authority quinquies is open until 15 December 2026; otherwise the instalment plan remains. Talk of new measures is covered on the rottamazione-sexies page. Texts reread on 26 October 2026.