When it starts block on compensation of tax credits relating to Bonus Offer?
This is clarified by the circular from the Revenue Agency number 16 of 28 June.
The practice document takes stock of the innovations introduced by the Budget Law 2024 and by the law of conversion of the so-called “Decree Superb” starting today, July 1, 2024.
Starting today the suspension is effective horizontal compensation with model F24 between different taxes, in the case of debts exceeding 100,000 euros.
The possible block also affects the tax credits deriving from building concessions.
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Building bonuses: when does the compensation freeze come into play?
From now, July 1, 2024the provisions set out in the 2024 Budget Law and the conversion law of the “Decree Superb”DL 39/2024.
From today “snap” the block to the horizontal compensation with model F24 in the presence of tax debts registered in the tax roll with a value of 100,000 euros.
The ban is foreseen until the disputed violations are removed and also affects tax credits deriving from bonus granted.
In compliance with the provisions of the above-mentioned legislation, theRevenue Agency in fact, circular number 16 was published on 28 June last.
Among the various aspects on which the practice document provides guidance instructions there is also the non-exhaustive list of the sums that are affected by the Suspension:
- credits relating to the state taxes (for example those accrued for the purposes of income tax, value added tax and registration tax);
- tax credit for research and development activities;
- tax credit for the investments in the South;
- tax credit for companies that make investments for the purchase of new capital goods (cd “Industry 4.0”);
- credits related to bonus edizi;
- of others subsidizing credits.
The amounts indicated also include credits deriving from building concessionswhose compensation will be blocked from today in the presence of debts to the Treasury of the specified amount.
The prohibition does not apply in cases where:
- there is a suspension of the administrative or judicial payment;
- the amounts are entered in a installment plan with regular payment (in the absence of causes for forfeiture).
Building bonuses: also blocked mixed compensation with INPS and INAIL credits
Il horizontal compensation block with the F24 form it does not affect the credits accrued against INPS and INAIL.
The amounts relating to:
- contributions to the National Institute of social SecurityINPS;
- prizes and accessories towards the National Institute for Insurance against Accidents at Work, INAIL.
These credits may also be offset in the presence of sums entrusted to the Revenue Collection Agency, for total amounts exceeding 100,000 euros.
However, compensation is not permitted other than in the same case Model F24 indicate credits accrued with INPS and INAIL and construction credits.
The exclusion from the compensation ban ceases when the amount of debts recorded in the register returns to be less than 100,000 euros.
In particular due to:
- judicial or administrative suspension of entrusted loads;
- granting, by the collection agent, of an instalment plan aimed at extinguishing debts, for which the benefit of instalment payment has not lapsed;
- payment of sums due.
In such cases the taxpayer will be able to resume offsetting the sums with F24 on the basis of the rules currently in force.
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