Observatory › Litigation and collection › Rottamazione-quinquies: with ContiTu you choose which demands to settle

Rottamazione-quinquies: with ContiTu you choose which demands to settle

The new settlement scheme for amounts referred for collection returns with a useful feature: choosing which demands to settle. A cost-benefit decision, to be approached methodically.

Under the scheme, the settlement of amounts referred for collection allows the debt to be discharged by paying the principal and the reimbursement of costs, with penalties and default interest written off. It is a means of regularisation, not an amnesty on the tax itself.

The «ContiTu» feature

The service lets you choose which demands or notices to include in the settlement, rather than having to deal with them as a block. It therefore allows you to concentrate the election on the items carrying the heaviest penalties and interest, calibrating the financial commitment.

What to weigh up

Before joining, check that the payment plan is sustainable (the number and size of the instalments), what effect it has on procedures already under way, and the loss of the benefit if a payment is missed or late. The advantage has to be measured demand by demand.

• The rules on the settlement of amounts referred to the collection agent.
• The «ContiTu» service – Agenzia delle Entrate-Riscossione.