Receiving an exact folder is often a time of concern, as it reports a debt to the state or public authorities. However, it is essential to know that not all folders are intended to remain indefinitely active. There are in fact specific circumstances and procedures that can lead to their cancellation or to a more smooth management. Understanding these possibilities is the first step to serenely address your debt situation.
What are the Correctional Folders?
Before entering into verification and deletion mode, it is essential to clarify the nature of the folders. It is essentially an act of intimatement to the payment issued by the Revenue Agency. This document warns the citizen that several public bodies, such as the INPS, the INAIL, the Municipalities or other tax agencies, have a credit to him, which has been officially “played”.
The “Role” is a register processed by each Public Body, containing details of debtors: name, tax code, amount due and the reason for debt. It is important to point out that the Revenue Agency acts as a mere intermediary for the notification and collection, without liability for the origin or registration of the debt to a role, a task which belongs exclusively to the creditors.
Once the folder is notified, the citizen has 60 days to weld the amount required. At the same time, it is possible to apply where calculation errors, notification defects or other substantial irregularities occur. Failure to comply with this term, without any corrective action, may trigger the start of precautionary or executive procedures by the Revenue Agency, which may lead even to the laziness of debtor assets.
Verification of the State of Correctional Folders Online
Knowing how to control the status of your folders is crucial. The most direct and efficient method to verify the presence, balance or possible cancellation of an exact folder is through the online portal of the Rediscovery Agency. Here's how to proceed:
- Access to the Reserved Area: Access the website of the Revenue Agency. Search for the option “Access to the reserved area” or “Debitration Site – Consult and Pay”.
- Credentials: Use the digital credentials provided, such as SPID (Digital Identity Public System), CIE (Electronic Identity Card) or CNS (National Service Card) to securely login.
- Navigation: Once authenticated, it identifies the section “Debitration Site – consult and pay” in the side menu or in the main area.
- Consultation: Select your tax code and the province of membership. You will find several useful tabs:
- “To be soldered”: Here are listed all folders still open and waiting for payment.
- “Save”: This section shows the folders that have been regularly paid or are deleted. This is where you can verify the actual elimination of a debt.
- “Activated procedures”: Allows you to view any precautionary or executive procedures initiated at your expense.
- “Rateizations”: If you're in progress or you've had installments, you'll find them here.
Request for Suspension for Inconsistencies
If, by consulting your position, you find discrepancies or you feel that the required sums are unjustified, you have the option to forward a suspension request. To do so, within your personal area, search for the section “Suppose the collection”, then “Request suspension” and fill out the online form. Before proceeding, make sure you have validated an email address associated with your tax code through the “My profile” section.
Automatic Folders Cancellation Under 1000 Euro
One of the most relevant measures in recent years concerns the automatic deletion of a certain type of folders. The Law of Budget 2023 (Law no. 197/2022) has introduced the “district” of debts of reduced amount.
Criteria for Stralcio
The exact folders that meet the following requirements are affected by automatic deletion:
- Amount: Up to 1,000 euros (capital, interest for late registration to role and sanctions).
- Notification period: Notified by the Revenue Agency between 1 January 2000 and 31 December 2015.
- Origin of Debt: Issued by Public bodies, such as tax agencies, INPS, INAIL, Municipalities and other local authorities.
It is important to specify that the standard initially provided for a partial cancellation for certain types of debts (e.g. sanctions and interests, maintaining the capital due), but for the debts of local entities (e.g. fines, waste tax) and social security (INPS, INAIL), the final decision on total or partial cancellation was left at the discretion of individual entities. Many opted for the total outburst.
Exclusions from Cancellation
Do not fall into this cancellation measure:
- Credits arising from convictions issued by the Court of Auditors.
- Fines, fines and pecuniary sanctions resulting from criminal convictions.
- VAT levied on imports.
The main advantage of this procedure is its automaticity: the citizen is not obliged to take any specific action, since the Agency of Revenue proceeds autonomously to delete the folders that fall within the established criteria.
The Prescription of the Correctional Folders
Another fundamental mechanism for the extinction of a debt is the prescription. The exact folders are also subject to specific prescription terms, plus which credit can no longer be legally required. Times vary according to the nature of the debt:
- 5 Years:
- Road contraventions (multi). It is essential that these be notified within 90 days of the infringement, otherwise the decay occurs.
- Local taxes (for example, TARI, TOSAP).
- Administrative sanctions of the Road Code.
- Minor contributions.
- Car bubble.
- 10 Years:
- Waste Tributes, such as VAT, IRES, IRAP and IRPEF. The term decorates from the moment the tribute was due.
It is crucial to know that the prescription matures if, from the last act notified (e.g. the folder itself, a payment reminder, an act of termination of the prescription), the expected period has passed without further notices or actions from the creditor body. If the terms are expired, the exact folder loses its validity and the Agency can no longer claim payment.
Debt management: Rates of Correctional Folders
When you find yourself in a proven economic difficulty, the Revenue Agency offers the possibility to install the debt. This allows to weld the amount due through dilated payments in a given period.
General Ratement Procedure
The process is generally divided into these stages:
- Request: The debtor submits the application for instalment.
- Check: The Agency examines the documentation provided and, if necessary, requires integration.
- Rate plan: Once approved, the Agency sends the installment plan with its bills and payment forms.
Types of Rate
- Up to 120,000 Euro (Ordinary):
For amounts of up to 120,000 euros, the request can be presented in a simple and fast way directly on the website of the Revenue Agency. Accessing the reserved area (section “Cittadini”), just follow the path “Rateizza il Debt > Rate now > Request instalment”. The plan can provide up to 72 monthly installments.
- More than 120,000 Euro (Ordinary):
If the amount to be paid exceeds 120,000 euros, you must fill out the Model R2 and send it via certified electronic mail (PEC) to the addresses of competence indicated in the model. Also in this case, you can get a maximum rate of 72 installments.
- Extraordinary plan (up to 120 installments):
In situations of particular and proven economic difficulty, you can request an extraordinary plan that can extend up to 120 installments. In order to access it, it is necessary to demonstrate the inability to pay the debt according to the ordinary plan (for example, if the monthly rata exceeds 20% of the monthly income of the household, as attested by the ISEE). The application must be submitted by filling out the Model R4 and send it via PEC, declaring its condition of difficulty.
Prorogations of Rates Plans
If the debtor's financial conditions have to deteriorate further during an already active instalment plan, an extension may be requested:
- For ordinary plans, you can obtain a further extension up to 72 installments.
- For overtime plans, the extension may extend to a further 120 installments.
In both cases, it is necessary to fill out the Model R1 and send it via PEC to the relevant addresses.
Decadence of Rates
Instalment may decline under different circumstances, including:
- The failure to pay instalments (a number of consecutive or total unpaid installments, depending on the current legislation).
- The applicant's death.
- The elimination of the company from the business register.
- The application of the applicant to a procedure (e.g. failure).
In the event of a decadence, the entire remaining amount of the debt becomes immediately payable, and the Revenue-Rediscovery Agency can start the cognitive recovery procedures.
Contacts and Assistance
For any doubt or to obtain more detailed and personalized information, it is always advisable to contact the Revenue Agency. You can contact the Contact Center at the unique number 06.01.01 (active 24 hours on 24, with operator from Monday to Friday from 08:00 to 18:00), send a message through the online contact form on the site or use the Certified Electronic Mail (PEC).
Being informed and proactive in managing the exact folders is fundamental. Knowing the verification procedures, automatic cancellation opportunities, prescription terms and instalment options allows you to deal with your tax and tax obligations with greater awareness and tools.
