Sono aperte le domande di adesione alla Rottamazione quater 2023, la misura introdotta dalla Legge di bilancio 2023 come piano di Definizione agevolata per i debiti contenuti nei carichi avviati dal 1° gennaio 2000 al 30 giugno 2022. Sono i commi 231-252 dell’articolo 1 del testo della Manovra a dettarne le condizioni.
Con la Rottamazione quater il contribuente può estinguere i debiti iscritti a ruolo senza corrispondere le somme affidate all’Agente della riscossione a titolo di interessi e sanzioni, interessi di mora, nonché l’aggio. Per beneficiare di questo aiuto fiscale è necessario però chiedere al fisco di aderire: in sostanza si deve inviare istanza di adesione all’Agenzia entrate. E lo si fa online.
Tutti i contribuenti con debiti pendenti, contenuti nei carichi affidati all’Agente della riscossione dal 1° gennaio 2000 al 30 giugno 2022 possono accedere al piano di definizione agevolata quater, introdotto dal governo Meloni con la Manovra 2023.
I contribuenti interessati possono aderire al quarto piano di definizione agevolata inviando domanda di adesione entro il 30 aprile 2023. Trattandosi di una domenica ed essendoci il lunedì festivo del 1° maggio, la deadline slitterà probabilmente al 2 maggio 2023.
L’istanza dovrà essere inviata online e il contribuente riceverà risposta (positiva o negativa) entro il 30 giugno 2023.
Come precisato infatti al comma 235 dell’articolo 1 (Legge di bilancio 2023) “Il debitore manifesta all’agente della riscossione la sua volontà di procedere alla definizione di cui al comma 231 rendendo, entro il 30 aprile 2023, apposita dichiarazione, con le modalita’, esclusivamente telematiche, che lo stesso agente pubblica nel proprio sito internet entro venti giorni dalla data di entrata in vigore della presente legge; in tale dichiarazione il debitore sceglie altresì il numero di rate nel quale intende effettuare il pagamento, entro il limite massimo previsto“.
L’iter da seguire è in sostanza questo:
il contribuente invia domanda di adesione alla Rottamazione quater entro il 30 aprile 2023, in via telematica,
l’Agenzia delle entrate risponde via email al contribuente, informandolo della presa in carico della richiesta,
sempre l’Agenzia entrate invia una email con la ricevuta di adesione (R-DA-2023).
se avrà aderito al piano definizione agevolata, potrà versare al fisco quanto dovuto in una soluzione unica (togliendosi il dente una volta sola) oppure rateizzare quanto dovuto in più scadenze:
pagamento in soluzione unica entro il 31 luglio 2023
rateizzando il debito in un massimo di 18 rate, di cui le prime due con scadenza il 31 luglio e il 30 novembre 2023,
Le restanti 16 rate, ripartite nei successivi 4 anni, andranno saldate il 28 febbraio, 31 maggio, 31 luglio e 30 novembre di ciascun anno, a decorrere dal 2024. La prima e la seconda rata saranno pari al 10% delle somme complessivamente dovute, le restanti rate invece di pari importo.
Non rientrano nel beneficio della Definizione agevolata alcune tipologie di carichi, esclusi in ragione della loro natura, e in particolare quelli riferiti a:
recupero degli aiuti di Stato considerati illegittimi dall’Unione Europea;
crediti derivanti da condanne pronunciate dalla Corte dei conti;
multe, ammende e sanzioni pecuniarie dovute a seguito di provvedimenti e sentenze penali di condanna;
debiti relativi alle “risorse proprie tradizionali” dell’Unione Europea e all’imposta sul valore aggiunto riscossa all’importazione
Sono inclusi invece nella Rottamazione quater:
i carichi degli enti di previdenza privati, purché ci sia stata apposita delibera pubblicata sul sito internet dello specifico ente, entro il 31 gennaio 2023, e comunicata entro la stessa data ad Agenzia delle entrate-Riscossione mediante posta elettronica certificata (pec);
tutti i carichi affidati all’agente della riscossione dal 1° gennaio 2000 al 30 giugno 2022.
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