The new settlement scheme for tax debts comes back with a useful feature: selecting which collection notices to settle. It is a cost-benefit choice, to be approached methodically.
The definizione agevolata (settlement scheme) for debts handed over for collection allows the debt to be discharged, under the scheme as laid down, by paying the principal and the reimbursement of costs, with penalties and default interest written off. It is a tool for regularising your position, not an amnesty on the tax itself.
The service allows you to choose which collection notices or assessments to include in the settlement, rather than having to treat them as a single block. That makes it possible to focus the application on the debts that are most burdensome in terms of penalties and interest, calibrating the financial commitment.
Before applying, it is worth checking that the payment plan is sustainable (the number and amount of the instalments), the effects on any proceedings under way, and the forfeiture that follows a missed or late payment. The benefit has to be measured notice by notice.