Circular No. 9/E of the Fiscal Authority, dated October 21, 2026, introduces new rules for managing tax debts in cases of insolvency and business crisis. These rules are applied to consumers, professionals, small entrepreneurs, start-up innovators, and other debtors who have not been liquidated through a judicial procedure.

For those with tax arrears and cartels, the release covers also the tax arrears with the Tax Administration, autonomous sanctions excluded. The Offices contest the benefit when the debtor has stopped paying taxes for years while continuing to pay other creditors; however, the sole priority of the tax debt is insufficient to deny it. [P2] In summary: the circular No. 9/E of October 21, 2026 comments on Articles 65-83 and 268-283 of the Lgs. n. 14/2019 and sets the instructions for each procedure of overpayment; in the concordat minore, the proposal to the Tax Administration is exempt from the fiscal transaction procedure of Article 88 CCII and must respect the treatment non-deteriorating of tax credits (Cass. n. 14555/2026); the debiting renders tax and supplementary sanctions inoperative, while autonomous tax sanctions are excluded (Article 278, comma 7, CCII); against the debiting, the Agency proposes only a claim based on objective elements and documented, as years of missed payments to the advantage of other creditors (Article 124 CCII). Circular 9/E on the Code of Business Crisis: procedures of overpayment [P3] The Fiscal Authority's Circular No. 9/E of October 21, 2026 comments on the rules of the Lgs. n. 14/2019 concerning the procedures of overpayment reserved for consumers, professionals, small entrepreneurs, agricultural entrepreneurs, start-up innovators, and other debtors excluded from judicial liquidation. In response to the draft submitted for consultation from June 26 to July 24, 2026, the final text receives the observations of operators and the judgments of Cassation arrived during this period. The procedures commented upon follow the order of the Code of Business Crisis: general provisions and family procedures, Articles 65 and 66; restructurings of consumer debts, Articles 67-73; concordat minore, Articles 74-83; controlled liquidation of overpayment, Articles 268-277; debiting, including debiting of the incapacitated, Articles 278-283.[P4] In family procedures, the request is formulated through an attestation, which can be a legitimate person or a lawyer. The process takes place in two phases: first, the request is presented to the Court to solve the problem of insolvency; subsequently, the procedure concludes with the restructuring of the debt or the controlled liquidation.

In case of concordat minore, the proposal to the Tax Administration is exempt from the fiscal transaction procedure of Article 88 CCII and must respect the treatment non-deteriorating of tax credits (Cass. n. 14555/2026); the debiting renders tax and supplementary sanctions inoperative, while autonomous tax sanctions are excluded (Article 278, comma 7, CCII); against the debiting, the Agency proposes only a claim based on objective elements and documented, as years of missed payments to the advantage of other creditors (Article 124 CCII).