Request form for suspension of collection

In this article, we explain how to correctly submit a request for suspension of collection and in which cases it is possible to do so.

Suspension serves to temporarily block the collection of sums requested by the Tax Administration when the taxpayer believes that such sums are not due or that the document is affected by an error.

Suspension can be requested when the taxpayer has received a notice of liquidation or a payment notice, a formal notice or an administrative seizure or a request for payment for taxes already paid , not due or incorrectly calculated .

It is a useful tool, for example, in cases of:

• duplication of payment of registration, mortgage or land registry taxes;
• failure to recognize exemptions or concessions;
• formal or substantial error in the liquidation;
• submission of a self-defense or reimbursement request still under evaluation.

The suspension allows you to avoid enforcement actions (such as seizures or seizures) until the matter is resolved.

• What is the purpose of the request for suspension of collection?
• How to fill out the request for suspension of collection
• Relationship between request for suspension of collection

What is the purpose of the request for suspension of collection?

By requesting suspension of collection, the taxpayer asks the Revenue Agency or the competent body to block the collection pending verification.

In the editable form provided by the Agenzia delle Successioni, the following must be indicated:

• Personal data of the applicant;
• Tax code and contact details;
• Details of the document or tax bill for which suspension is requested (number, date, amount, type of tax);
• Detailed reason for the request (obvious error, payment already made, pending self-help request, etc.);
• Any reference to the appeal or refund request already submitted.

The form must be completed clearly and accompanied by supporting documentation.

The absence of identifying elements may slow down or prevent suspension.

How to fill out the request for suspension of collection

The request must be accompanied by all documents necessary to demonstrate the validity of the application, such as:

• copy of the document or document received;
• receipt of payments already made (F23 or F24);
• copy of any refund or self-defense request submitted;
• certifications, inspections or other documents that prove the error.

The documentation must be legible and consistent with what is indicated on the form.

Once the request is received, the Administration temporarily suspends collection activities pending verification, communicating the outcome within the timeframe established by law. Suspension does not automatically cancel the action, but it does block any enforcement proceedings until a final decision is made. If the request is accepted , the collection action is canceled or corrected. If it is rejected, collection resumes where it was interrupted.

Relationship between request for suspension of collection

The suspension of collection is also particularly useful in inheritance cases , when a mortgage or land registry tax audit is underway, a refund has been requested for sums paid in excess, or the outcome of a self-regulation application is awaited.

Discover the complete list of documents you can obtain through the Agenzia delle Successioni.

The Revenue Agency's official website suggests that, in addition to the relevant form, you must also print the information on the processing of personal data, which must be submitted to the office when submitting the application. We attach the full document extracted from the Revenue Agency's website below, along with the form.