The Article 6 of Legislative Decree no. 193/2016, paragraph 1, introduces the so-called scrapping of Equitalia folders.

The advantage of the scrapping folders is the exclusion from the total debt of the amount of penalties and default interests in the art. 30, paragraph 1 of Presidential Decree 602/73, and additional sanctions in the art. 27, paragraph 1 of Legislative Decree no. 46/99. Specifically, it is appropriate to distinguish, to understand what are the elements that make up the total amount due to the officials responsible for payment, the case where the debits are paid within 60 days of notification of payment request from the event that this deadline is exceeded.

If the debits are paid within 60 days of receipt of the folder, the total will consist of:

-More taxes or social security contributions;

-Interests for delayed application to its list;

-sanzioni for non-payment;

-the collection charges;

-the notification fee of € 5.88.

If the sums in debt security are paid after the 60 days, the total to be paid in addition will be:

-The default interests equal to 4.13%, calculated just on taxes or contributions due, for each day of delay until the date of payment;

-the collection of the charges in full measure;

-costs eventually matured in the initiation of enforcement proceedings.

The art. 6 of the Decree. 193/2016 allows, through the scrapping folders, the exclusion from the total of debt of:

-sanctions for non-payment;

– default interests.

The access to the facilitated definition of social security debts allows the release of positive DURC by the competent authorities.

In the paragraph 2 of art. 6 of Legislative Decree concerned, we find the description of how to access the scrapping folders. By 31 March  2017 the taxpayer who intends to access the procedure must send to the collection agent an appropriate statement by filling in the “DA1” module reported in Equitalia website. The number of maximum allowable installments is 5, also the taxpayer must expressly waive judgments that may hang on object loads of the scrapping folders.

It will be the collection agent before 31 May 2017 to communicate the new amount due and the payment deadlines. Debts payment can be made in one installment, or as said in a maximum of five installments on which shall bear interests equal to 4.5% per annum (d.P.R 602/73). The first three installments are due by November 2017 and the last two by September 2018.

In case of non or late payment shall take effect the statute of limitations and forfeiture for the recovery of the registered loads, terms which are suspended at the time of submission of the application, and at this point the amounts can not be deferred.

The paragraph 13-bis allows the taxpayer to access the facilitated definition even of individual loads present in the same tax bill. The access to the facilitated definition is also allowed to taxpayers who have already activated payment extensions, provided that they are paid all installments with maturities between 1 January 2016 and 31 December 2016. It is important to point out that the amounts, including penalties for non-payment and default interests, already paid as a result of previous installments are not refundable, the submission of the application only allows you to suspend the payment obligations arising from delays in being with a maturity of the first installment later than 31 December 2016. Moreover, notwithstanding the expected decree, it is possible to submit an application for access to the definition also facilitated in cases where less than 60 days have elapsed from the notification of the tax bill. In fact, according to the provisions of paragraph 4-bis they will also be prorated loads not included in previous installment plans, provided that they are still in progress at the date of entry into force of the law converting the decree in question.