The Collection Agent can register a mortgage on the house only for debts of over 20 thousand euros for non-payment of payment cards. In this case, the only way to cancel it is to reduce the debt to the tax authorities below the estabilished maximum.
With the sentence n. 23050/16 of 11 November 2016, the Court of Cassation has specified that in the event that the Tax Office has registered a mortgage on the house it is not possible to request its elimination because of a lawsuit in progress and it is possible that, before the sentence, a foreclosure is made or the property is sold at auction. It Washington explained by “La legge per tutti” (The law for all), which has however made it known that there are solutions.
The maximum of 20 thousand euros for the mortgage and 120 thousand euros for the foreclosure.
The mortgage on the house can be registered by the Collection Agent only for debts above 20 thousand euros for non-payment of payment cards. In case that, the debt does not exceed € 120 thousand, however, the mortgage can not result in a foreclosure.
It should also be highlighted that Equitalia or the Collection Agent does not always proceed with the forced sale, since it is an expensive, long and risky procedure. Moreover, if the property on which the mortgage is registered, is also the only property of the taxpayer, used as a civil house, non-luxury and not a residency property, it can never be distrained even if the debt with the Tax Office exceeds 120 thousand euros .
Mortgage cancellation on the house.
But, even if there is no foreclosure, how to claim the cancellation of the mortgage on the house? The only way is to bring down the debt to the tax authorities below the 20 thousand euro maximum, this means paying a part of it, and you can also do it by accruals. If the debt falls below this threshold, the Collection Agent is obliged to cancel the mortgage.
The same is true of foreclosure. Who has a mortgage for 200 thousand euros and wants to sleep peacefully, without the thought of seeing their real estate auctioned, will have to request accruals for 80 thousand euros.
Appeal for judicial mortgage cancellation.
Even the credits contested by the tax payer, only if registered to the role, contribute to reaching the threshold of 20 thousand euros necessary for the registration of a mortgage by the collection agent. According to the Court of Cassation, it is not enough to make an appeal to the court and to appeal for the precautionary measure.
Regarding the registration of a mortgage relating to tax payables, for the achievement of the minimum threshold of 20 thousand euros, reference should be made to all the credits registered to the role, even if the taxpayer objected to the dispute, given that, by law, the role is an "enforceable title" on the basis of which the concessionaire "may proceed with forced execution", or "may take conservative precautionary measures, as well as any other action provided for by the ordinary rules to protect the creditor", provided that “the time of 60 days from the notification of the payment folder has come to an end without solutions". Therefore it does not detect the presence of an appeal.
Source - Idealista.it