{"id":539,"date":"2024-03-15T11:50:26","date_gmt":"2024-03-15T10:50:26","guid":{"rendered":"https:\/\/intelligent-shannon.217-28-65-195.plesk.page\/2024\/03\/15\/f24-divieto-uso-crediti-fiscali-compensazione\/"},"modified":"2024-03-15T11:50:26","modified_gmt":"2024-03-15T10:50:26","slug":"f24-ban-on-the-use-of-tax-credits-offsetting","status":"publish","type":"post","link":"https:\/\/studiodagostini.com\/en\/circulars\/2024\/03\/15\/f24-ban-on-the-use-of-tax-credits-offsetting\/","title":{"rendered":"F24 - Prohibition of the use of tax credits in compensation"},"content":{"rendered":"<p>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 <strong><span style=\"text-decoration: underline;\">NOT<\/span><\/strong> result in Agenzia delle Entrate Riscossione <strong><span style=\"text-decoration: underline;\">tax debts<\/span><\/strong> in excess of <strong>euro 1,500.00<\/strong>If 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.<\/p>\n<p><!--more--><\/p>\n<p>The reference standard is Article 31, paragraph 1 of Decree Law 78 of 2010, which is why before making a&nbsp;<strong>compensation<\/strong>&nbsp;it is always advisable to check for the presence of&nbsp;<strong>registered tax debts.<\/strong><br \/>This can be done by means of a visit using one's own SPID or the SPID of the company administrator.<\/p>\n<p>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.<\/p>","protected":false},"excerpt":{"rendered":"<p>Si ricorda che, in base ad alcune recenti modifiche normative, in sede di pagamento dei modelli F24 si possono usare crediti fiscali in compensazione soltanto se NON risultano in Agenzia delle Entrate Riscossione debiti erariali per un ammontare superiore ad euro 1.500,00; se si eseguono compensazioni in presenza di debiti erariali superiori a questo importo, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-539","post","type-post","status-publish","format-standard","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/539","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/comments?post=539"}],"version-history":[{"count":0,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/539\/revisions"}],"wp:attachment":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/media?parent=539"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/categories?post=539"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/tags?post=539"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}