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Il Decreto “Sostegni” proroga ulteriormente le rate della rottamazione ter

Nuovo respiro per quanti hanno aderito alla cosiddetta Rottamazione Ter: il Decreto Sostegni ha infatti previsto una ulteriore nuova proroga Rottamazione Ter.

L’art. 4 del Decreto Sostegni, pubblicato in Gazzetta Ufficiale il 22/03/2021, prevede la proroga del versamento delle rate scadute nel 2020 ed in scadenza nel 2021 relative alla Rottamazione Ter.

Cosa prevedeva la rottamazione ter?

La cosiddetta Rottamazione Ter – Definizione agevolata – è stata introdotta con il decreto legge n. 119/2018.

La definizione agevolata, accessibile da tutti coloro che avevano uno o più debiti con l’Agenzia delle entrate-Riscossione dal 1° gennaio 2000 al 31 dicembre 2017, prevedeva l’estinzione dei debiti tramite il versamento degli stessi senza sanzioni ed interessi.

Per usufruire della “rottamazione-ter”  bisognava presentare apposita dichiarazione di adesione.

Le nuove scadenze del Decreto Sostegni

Nel corso del 2020, visto il perdurare della crisi pandemica, già si era provveduto a prorogare il termine per il pagamento delle rate relative alla Rottamazione Ter.

Il Decreto Sostegni, pubblicato nella giornata del 22/03/2021, ha previsto nuovi termini per adempiere al pagamento senza che si avvia l’inefficacia della definizione stessa, ossia:

  1. entro il 31 luglio 2021 per le rate in scadenza nell’anno 2020;
  2. entro il 30 novembre 2021 per le quattro rate in scadenza nel 2021 (ossia quella prevista per il 28/02; il 31/03; il 31/05 ed il 31/07).

Non si tratta certo di un annullamento delle rate dovute, ma semplicemente di uno slittamento dei tempi per adempiere al pagamento. Una nuova boccata di respiro.

I contribuenti, in regola con i pagamenti delle rate scadute nel 2019,tuttavia, dovranno adempiere entro i termini stabiliti per il pagamento delle rate 2020 e 2021 per non perdere i benefici della rottamazione ter.

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