From 1 July 2024, two important innovations regarding compensation via the F24 model will come into force: the general obligation to use the remote services of the Revenue Agency and the horizontal block in the case of debts exceeding 100,000 euros. Instructions contained in the circular of 28 June
the Revenue Agency Circular No. 16 dated June 28, 2024 Highlights latest news Submitted by Budget law And from Privileges Decree on Compensation via F24 form.
D July 1 It enters into force onGeneral obligation to use remote services of revenue, also in case of balances due towards INPS and INAIL, and becomes operational in roadblock Which prevents the possibility Horizontal compensationamong the various taxes, if any. Debts exceeding 100,000 euros.
F24 Form Compensation: General Obligation to Use Remote Services
The necessity of electronic follow-up applies to All payments are due starting July 1, 2024.regardless of whether the debts or credits referred to in Model F24 Tax concern stemming from Assumptions, statements or claims regarding prior periods.
The new commitment, introduced by the 2024 Budget Law, also concerns: Partial compensation only Credits with debits, with Form F24 and not a “zero balance”Is that my headwhich relates to the same tax.
“In the event of a compensation and credit authorization greater than zero, and therefore, when this is implemented on a date equal to or after July 1, 2024, only remote services provided by the Revenue Agency may be used.”It is clear Circular No. 16.
Regardless of whether it is in the end reservation Implemented by June 30, 2024 Through remote services provided by its collection brokers. Send to broker It happened in one Date before July 1.
Compensation form F24: freeze in case of debts exceeding 100,000 euros
Also starting from the same date Horizontal compensation block In case Debts exceeding 100,000 euros.
Grandma organizes it Paragraph 49 Fifth of Article 37 of Legislative Decree No. 100 223 of 2006which he first coined Budget Law 2024 then who Privileges Decree.
The text explains in detail Rules to follow To check if the limit has been exceeded.
First of all, the following amounts should be taken into account in the calculation:
“Amounts relating to fees entrusted to the collection agent in connection with state taxes and their related appurtenances, as well as those entrusted to the collection agent in connection with documents issued by the revenue agency in accordance with applicable regulations, including amounts covered by recovery work.”
However, the threshold is not verified in any way. random. Amounts are only considered if the following conditions occur:
- The day is over Deadline for repaying debt;
- They are not in existence Suspension measures of any kind;
- They are not in progress Installment plans.
When the maximum of EUR 100,000 is exceeded, taking into account the rules detailed in the practice document, it is no longer possible to proceed further. Horizontal compensationand thus between different taxes.
However, there is an exception Compensation of credits owed towards INPS and INAIL.
The Revenue Agency also clarifies the evaluation of the rules Integration of innovations with existing provisions In case the loads assigned to the collection agent are greater than 1,500 euros.
Around 100,000 eurosArticle 31, Paragraph 1, of Legislative Decree No. 100 78 of 2010which prohibits Compensation is only for tax credits.
Only when the threshold is exceeded The broader ban regulated by Article 37 of Legislative Decree No. 223 of 2006 Who works on loans of any kind.
Details and practical examples in Full text of Circular No. 16 dated June 28, 2024.
- Revenue Agency – Circular No. 16 of 2024
- New compensation rules effective July 1, 2024
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