The Revenue Agency circular number 16 of 28 June 2024 sheds light on the last news introduced by Budget Law and from Concessions Decree on the compensations via F24 form.
Dal July 1st comes into force ongeneral obligation to use telematic services of Revenue, also in the case of credits accrued towards INPS and INAIL, and becomes operational on block which prohibits the possibility of offset the amounts horizontallybetween different taxes, if any debts exceeding 100,000 euros.
Compensations with F24 form: general obligation to use telematic services
The need to proceed electronically applies to all payments made starting from 1 July 2024regardless of whether the debts or credits indicated in the Model F24 concern taxes that derive from assumptions, statements or requests that relate to prior periods.
The new obligation, introduced by the 2024 Budget Law, also concerns the only partial compensation of credits with debts, with F24 form not “zero balance”is that verticali.e. which concerns the same tax.
“In the case of delegation with compensation and balance greater than zero, therefore, where the same is carried out on a date equal to or subsequent to 1 July 2024, only the telematic services made available by the Revenue Agency can be used”clarifies circular number 16.
Regardless of whether the eventual reservation was carried out within the June 30, 2024 through the telematic services made available by the affiliated collection intermediaries and that any sending to the intermediary happened in one date prior to July 1st.
Compensation with F24 form: block in case of debts over 100,000 euros
Also starting from the same date, the block of horizontal compensations in case of debts exceeding 100,000 euros.
The novelty is regulated by paragraph 49-quinquies of article 37 of Legislative Decree no. 223 of 2006, which was first formulated by Budget Law 2024 and then from Concessions Decree.
The text explains in detail the rules to follow to check if the limit has been exceeded.
First of all, the following sums must be considered in the calculation:
“The amounts relating to the charges entrusted to the collection agent concerning state taxes and related accessories, those entrusted to the collection agent relating to documents issued by the Revenue Agency in any case in accordance with the regulations in force, including the sums subject to the recovery documents, are relevant.”
However, the threshold verification is not done in a indiscriminate. The amounts are considered only if the following conditions occur:
- it has expired debt payment term;
- they are not in existence suspension measures of any kind;
- they are not in progress installment plans.
Once the limit of 100,000 euros is exceeded, considering the rules illustrated in detail in the practice document, it is no longer possible to proceed with the horizontal compensationtherefore between different taxes.
An exception, however, is compensation of credits accrued towards INPS and INAIL.
Taking stock of the rules, the Revenue Agency also illustrates the integration of the new provisions with the provisions already in force in the case of loads entrusted to the Collection Agent greater than 1.500 euro.
Article 31, paragraph 1, of Legislative Decree no. 78 of 2010 applies for amounts up to 100,000 euros, which prohibits the compensation of tax credits only.
When the threshold is exceeded, only the broader prohibition regulated by article 37 of Legislative Decree no. 223 of 2006 which acts on credits of any nature.
Details and practical examples are contained in full text of circular number 16 of 28 June 2024.
- Revenue Agency – Circular number 16 of 2024
- New rules on compensation from 1 July 2024
