The Revenue Agency circular number 16 of 28 June 2024 sheds light on 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.
Compensation 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, declarations or requests that concern previous periods.
The new obligation, introduced by the 2024 Budget Law, also concerns the only partial compensation of credits with debts, with form F24 not a “zero balance”is that verticalor rather which concerns the same tax.
“In the event of a delegation with compensation and balance greater than zero, therefore, where the same is carried out on a date equal to or after 1 July 2024, only the telematic services made available by the Revenue Agency may be used”clarifies circular number 16.
Regardless of whether the eventual reservation was carried out by June 30, 2024 through the telematic services made available by the agreed collection intermediaries and that any sending to the intermediary happened in a date prior to July 1st.
Compensations with F24 form: block in case of debts over 100,000 euros
Also starting from the same date, the blocking 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 clarifies 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 are relevant, as are those entrusted to the collection agent relating to documents issued by the Revenue Agency in accordance with the regulations in force, including the sums covered by the recovery acts.”
The verification of the threshold, however, is not done in a manner indiscriminate. The amounts are considered only if the following conditions occur:
- expired on debt payment term;
- they are not in existence suspension measures of any kind;
- they are not in progress installment plans.
When 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 innovations 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. applies within 100,000 euros. 78 of 2010, which prohibits the compensation only of tax credits.
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 the 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
