Practical guide
How to submit a tax installment plan request with AI
5 min read · Updated June 2026 · Editorial oversight: Avv. Federico Papa
The installment plan request for sums recorded in the tax roll is the formal application through which a taxpayer requests the deferral of payment for tax debts managed by the Collection Agent. Pursuant to Art. 19 of D.P.R. 602/1973, the debtor can obtain the fragmentation of the debt into monthly installments if they are in a state of temporary and objective economic difficulty. This tool is essential to prevent the initiation of enforcement procedures, such as attachments or forced sales, allowing for the normalization of the tax position in a sustainable manner. The submission of the request and its subsequent approval also allow for the suspension of the immediate payment obligation and the management of any precautionary measures already registered on the debtor's assets.
In brief
The installment plan request under Art. 19 D.P.R. 602/1973 allows the deferral of tax liabilities managed by Agenzia delle Entrate-Riscossione. Debtors in temporary economic difficulty can obtain repayment plans for up to seventy-two monthly installments, extendable to one hundred and twenty for extraordinary cases. For debts up to 120,000 euros, approval is automatic, whereas higher amounts require supporting documentation such as ISEE certificates or liquidity indices. Paying the first installment suspends administrative holds and prevents new enforcement procedures or precautionary measures on the debtor's assets.
The steps
- 1.
Identification of the Collection Agent and the debtor
The application must be addressed to the territorially competent office of Agenzia delle Entrate-Riscossione based on the taxpayer's tax residence. It is necessary to indicate precisely the details of the petitioning debtor, including the tax code (codice fiscale) and the details of the legal representative if the debtor is a company. The correct identification of the parties is essential for the validity of the request and for properly linking the repayment plan to the taxpayer's record. Inaccurate or incomplete completion of these details can cause significant processing delays or rejection due to the uncertainty of the applicant's identity.
- 2.
Analysis of liabilities and selection of sums recorded in the tax roll
The professional must list in detail the identification numbers of the payment notices (cartelle di pagamento) or debit notices (avvisi di addebito) for which deferral under Art. 19 D.P.R. 602/1973 is requested. It is possible to request an installment plan for the entire residual debt or only for specific items, provided they are clearly identified in the application. This phase requires a careful examination of tax roll extracts to verify that the sums have not been subject to previous lapsed installment plans. The precise quantification of the amounts allows the Collection Agent to verify compliance with the statutory thresholds for automatic or documented granting of the benefit.
- 3.
Demonstration of the state of temporary economic difficulty
The request must contain a statement certifying the taxpayer's temporary and objective economic difficulty preventing payment in a single lump sum. For debts exceeding the legal threshold, currently set at 120,000 euros, appropriate supporting documentation must be attached, such as the ISEE certificate for individuals or the liquidity index for businesses. The burden of proof rests entirely on the applicant, who must demonstrate that the installment plan is the sole means to satisfy the tax debt without compromising personal subsistence or business continuity. A lack of documentary evidence for high debt brackets results in the inadmissibility of the application under current regulations.
- 4.
Determination of the number of installments and amortization plan
The debtor must specify the number of constant or increasing monthly installments requested, up to a maximum of seventy-two months as provided for by Art. 19 D.P.R. 602/1973. It is also appropriate to verify whether the requirements for an extraordinary installment plan, extendable up to one hundred and twenty installments, are met in cases of severe economic difficulty not attributable to the debtor. The plan must be calculated including the deferral interest accruing monthly on the residual principal balance. The choice of installment structure must be carefully weighed against projected future cash flows to avoid the risk of a subsequent forfeiture of the benefit.
- 5.
Management of tax liens and administrative holds
The approval of the request and the payment of the first installment produce significant effects on precautionary measures such as tax liens (ipoteche) and administrative holds (fermi amministrativi). Although an already registered tax lien remains as security for the debt until final settlement, the taxpayer can request the suspension of the administrative hold to resume operating corporate or personal vehicles. It is essential to explicitly include in the application a request for the suspension order of the administrative hold following the first payment. Failure to coordinate the installment request with the management of precautionary measures can unfairly limit the debtor's operations despite the initiated regularization.
- 6.
Finalization of filing and monitoring of the outcome
The request must be transmitted through the electronic channels provided by the Collection Agent or via Certified Electronic Mail (PEC) to ensure proof of date. It is necessary to keep the transmission receipts and monitor the reserved area of the Agenzia delle Entrate-Riscossione portal to receive notification of the approval order. Once the amortization plan is received, the debtor must strictly adhere to the indicated deadlines to avoid forfeiture of the benefit of time limits. In the event of rejection, the legal practitioner must evaluate appealing the denial before the competent Tax Justice Court (Corte di Giustizia Tributaria) within the statutory deadlines.
Legal basis: Art. 19 D.P.R. 602/1973
The template structure
The standard sections that make up the document. The full template can be opened and completed directly on edit.legal.
Recipient Collection Agent
Identification of the competent local office of Agenzia delle Entrate-Riscossione.
Petitioner
Personal details, residence, and tax code of the debtor requesting the payment deferral.
Sums recorded in the tax roll
List of the payment notice or debit notice details and amount of the liabilities for which the installment plan is requested.
Situation of temporary difficulty
Statement of the temporary objective economic difficulty justifying the request for deferral.
Request for installment plan
Indication of the number of monthly installments requested in compliance with Art. 19 D.P.R. 602/1973.
Place, date, signature
Signature of the debtor or the authorized counsel and indication of the attached documentation.
Mistakes to avoid
- Omission of the payment notice identification number, making the request indeterminate and inadmissible.
- Failure to attach the applicant's identity document, leading to formal inadmissibility of the administrative filing.
- Requesting a number of installments exceeding the legal limit without providing documentary proof of worsening economic conditions.
- Incorrect calculation of tax liabilities by ignoring sums already subject to previous lapsed installment plans.
Frequently asked questions
What happens if the granted installments are not paid regularly?
Failure to pay a pre-established number of installments results in the forfeiture of the benefit of time limits with immediate enforceability of the entire residual debt. In this case, the Collection Agent can resume previously suspended enforcement and precautionary actions.
Does the installment plan prevent the registration of tax liens or administrative holds?
Submitting the application prevents the registration of new administrative holds or tax liens, but it does not lead to the cancellation of existing ones. However, after the first installment is paid, the taxpayer can obtain the suspension of the administrative hold's effectiveness.
What is the debt threshold to obtain an installment plan without documentation?
For tax liabilities up to 120,000 euros, the taxpayer can obtain an installment plan automatically by simply declaring economic difficulty. For higher amounts, it is necessary to present suitable documentation to prove the actual state of financial crisis.
What edit.legal automates
- —Automation of the amortization plan calculation based on Art. 19 D.P.R. 602/1973 thresholds.
- —Cross-checking of documentation to prove temporary economic difficulty.
- —Instant generation of the standardized template with automatic insertion of tax notice references.
Put edit.legal to the test on actual cases
Try edit.legal for free on an active case. No credit card required.
Try edit.legal for freeThis guide is for informational purposes only and does not constitute legal advice for your specific case.