Bank account attachment by the Italian Tax Collection Agency (ADER) can be stopped, but only if action is taken promptly. Once the attachment order has been served on the debtor and the bank, time is limited: there are only a few days to prevent the attachment of the funds from becoming definitive.
How bank account attachment works
ADER serves the attachment order on the bank (the third party subject to attachment) and the debtor. Upon receiving the order, the bank freezes the funds held in the account up to the amount of the claim (plus costs and interest). The debtor cannot withdraw or transfer the frozen amount.
ADER can proceed without judicial authorisation under art. 72-bis of D.P.R. 602/1973, which grants it an independent power to attach debts owed by third parties.
How much ADER can attach
- For funds held in the account: attachment in full up to the amount of the debt, subject to statutory exemptions.
- For salary or pension payments credited to the account: the limits under art. 545 c.p.c. apply.
- Salary: one fifth of net pay may be attached. Monthly payments credited before the attachment may be attached only to the extent that they exceed three times the social allowance (approximately EUR 1,500 per month).
- Pension: the portion corresponding to the minimum pension payable by INPS (Italian social security institute), increased by 50%, cannot be attached (indicative 2026 threshold: EUR 700–800).
What to do in the first 48 hours
Time is the decisive factor. As soon as you learn of the attachment (from the bank or through service by ADER):
- Check the underlying tax payment notice (cartella): its age, limitation periods, defects in service, and whether the prerequisite documents have been duly served.
- Check the validity of the attachment: correct statement of the debt, receipts already issued, and any cancellations of the tax liability.
- Identify protected funds: salary, pension, and funds already credited before the attachment.
- Initiate legal defence immediately: a challenge, statutory suspension or an application for conversion.
The remedies available to stop the attachment
Challenge to enforcement under art. 615 c.p.c.
To challenge ADER's right to proceed: absence of an enforceable title, expiry of the limitation period, or payment already made. The challenge is brought before the ordinary Court (Tribunale) or, for taxes, the Tax Court (Corte di Giustizia Tributaria).
Challenge to enforcement measures under art. 617 c.p.c.
For formal defects in the attachment (incorrect service, statement of amounts not due, or attachment of protected funds). Time limit: 20 days from service.
Statutory suspension under L. 228/2012
A free administrative remedy. The application is submitted to ADER with documentary evidence of expiry of the limitation period, payment, cancellation of the tax liability or a favourable judgment. ADER must forward the application to the creditor authority: if there is no response for 220 days, the debt is cancelled.
Conversion of the attachment under art. 495 c.p.c.
The debtor offers a sum equal to the debt plus costs and interest, as a lump sum or in instalments. If the court grants the application, it orders the replacement of the attached funds with the sum offered.
What NOT to do
- Do not close the account: the bank is required to hold the attached funds, and closing the account does not release them.
- Do not move money to other accounts without a legal assessment: there is a risk of an action to set aside the transfer or allegations of fraudulent evasion of tax payment (art. 11 D.Lgs. 74/2000).
- Do not agree to an instalment plan without first assessing whether the debt is time-barred or the underlying tax payment notice (cartella) is defective.
Frequently Asked Questions
Can ADER attach a joint account?
Only the debtor's share may be attached (shares are presumed equal under art. 1298 c.c.). The joint account holder who is not a debtor may bring a third-party challenge to obtain the release of their share.
Can I obtain the release of funds essential for subsistence?
Yes, by applying to the enforcement judge and demonstrating that the funds are exempt from attachment (salary, minimum pension) or that urgent needs exist.
How long does it take to resolve the challenge?
An application for an interim stay made as part of a challenge is generally decided within 30–90 days. In the meantime, the funds remain frozen but are not transferred to ADER.
The Marzo Associati Firm in Rome provides urgent assistance to taxpayers, professionals and businesses affected by ADER attachments, preparing challenges, applications for suspension and conversions within the time required for the procedural steps. Contact the Firm for immediate intervention.
