Please note that, according to some recent regulatory changes, tax credits may only be used in the payment of F24 forms for offsetting purposes if NOT result in Agenzia delle Entrate Riscossione tax debts in excess of euro 1,500.00If you make offsets in the presence of tax debts exceeding this amount, you risk a penalty of 100 to 200 per cent of the amount unduly offset.
The reference standard is Article 31, paragraph 1 of Decree Law 78 of 2010, which is why before making a compensation it is always advisable to check for the presence of registered tax debts.
This can be done by means of a visit using one's own SPID or the SPID of the company administrator.
While remaining at your disposal for any doubts or requests for clarification, we would like to take this opportunity to extend our best regards to all.