{"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-interdiction-de-lutilisation-des-credits-dimpots-compensatoires","status":"publish","type":"post","link":"https:\/\/studiodagostini.com\/fr\/circulaires\/2024\/03\/15\/f24-interdiction-de-lutilisation-des-credits-dimpots-compensatoires\/","title":{"rendered":"F24 - Interdiction de l'utilisation de cr\u00e9dits d'imp\u00f4t dans les compensations"},"content":{"rendered":"<p>Veuillez noter que, selon certaines modifications r\u00e9glementaires r\u00e9centes, les cr\u00e9dits d'imp\u00f4t ne peuvent \u00eatre utilis\u00e9s pour le paiement des formulaires F24 \u00e0 des fins de compensation que si <strong><span style=\"text-decoration: underline;\">PAS<\/span><\/strong> r\u00e9sultat dans Agenzia delle Entrate Riscossione <strong><span style=\"text-decoration: underline;\">dettes fiscales<\/span><\/strong> au-del\u00e0 de <strong>euro 1,500.00<\/strong>Si vous effectuez des compensations en pr\u00e9sence de dettes fiscales d\u00e9passant ce montant, vous risquez une p\u00e9nalit\u00e9 de 100 \u00e0 200 % du montant ind\u00fbment compens\u00e9.<\/p>\n<p><!--more--><\/p>\n<p>La norme de r\u00e9f\u00e9rence est l'article 31, paragraphe 1, du d\u00e9cret-loi 78 de 2010.&nbsp;<strong>compensation<\/strong>&nbsp;il est toujours conseill\u00e9 de v\u00e9rifier la pr\u00e9sence de&nbsp;<strong>les dettes fiscales enregistr\u00e9es.<\/strong><br \/>Cela peut se faire par le biais d'une visite en utilisant son propre SPID ou le SPID de l'administrateur de l'entreprise.<\/p>\n<p>Tout en restant \u00e0 votre disposition pour tout doute ou demande d'\u00e9claircissement, nous profitons de l'occasion pour vous adresser nos meilleures salutations.<\/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\/fr\/wp-json\/wp\/v2\/posts\/539","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/comments?post=539"}],"version-history":[{"count":0,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/posts\/539\/revisions"}],"wp:attachment":[{"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/media?parent=539"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/categories?post=539"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/tags?post=539"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}