The receipt of an exacting 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 active indefinitely. in fact, there are specific circumstances and procedures that can lead to their deletion or easier management. understanding these possibilities is the first step to serenely address your debt situation.
What are the exact 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 notification and collection, without liability for the origin or registration of the debt to role, a task which is exclusively for the creditors.
Once the folder is notified, the citizen has 60 days* to pay the required amount. 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, can trigger the start of precautionary or executive procedures by the revenue agency, which can lead even to the laziness of debtor assets.
Verification of the status of online folders #
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: login to the website of the revenue agency. search for the option “access to the reserved area” or “debitration site – consult and pay”.
- crential:* uses digital credentials, 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 province. you will find several useful tabs:
- “to weld”: 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.
- “enabled processes”: 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.
Suspension request for inconsistencies #
If, by consulting your position, you find discrepancies or believe 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 deletion of folders under 1,000 euro #
One of the most important measures in recent years concerns automatic deletion of a certain type of folders. the financial law 2023 (law no. 197/2022)*** introduced the “exhibit” of reduced debts.
Criteria for crossroads #
The exact folders that meet the following requirements are affected by automatic deletion:
- import:* up to 1,000 euro (capital, interest for delayed membership and sanctions).
- ** notification period:** notified by the revenue agency between 1 january 2000 and 31 december 2015.
- ** debt origin:** public issues, 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, keeping the capital due), but for the debts of the local authorities (e.g. fines, waste tax) and the 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.
Excluding cancellation #
Do not fall to this extent of cancellation:
- 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 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 notified act (e.g. the folder itself, a payment reminder, an act of interruption 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: the instalment of exact folders #
When you are in a proven economic difficulty, the revenue agency offers the possibility to install the debt. this allows you to weld the amount due through dilated payments in a given period.
General instalment procedure #
The process is generally divided into these phases:
- request* the debtor submits the application for installment.
- verify:* 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 instalment #
** 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”), it is enough to follow the path “rateizza il debt > rate now > request instalment”. the plan can provide up to 72 monthly installments.
*over 120,000 euro (ordinary):
If the instalment amount exceeds 120,000 euros, you must fill in the modello r2** and send it through the certified electronic mail (pec) to the addresses indicated in the model itself. 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. 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 completing the modello r4** and sending it via pec, declaring its condition of difficulty.
Prorogation of instalment plans #
If the debtor’s financial conditions have to worsen further during an already active installment plan, an extension may be required:
- For ordinary plans, you can obtain a further extension up to 72 installments.
- For overtime plans, the extension may extend to more than 120 installments.
In both cases, you must complete the modello r1* and send it via pec to the relevant addresses.
Decline in rateization #
Instalment may decline in different circumstances, including:
- The default in payment of payments (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 case of decay, 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.