Compensazione verticale IRPEF/IRAP con delega F24
English translation: IRPEF/IRAP same tax credit compensation, using Form F24
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| 22:59 Sep 30, 2017 |
| Italian to English translations [PRO] Bus/Financial - Economics / redditi persone fisiche | |||||||
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|  Selected response from: Marco Belcastro Bara Italy Local time: 18:53 | ||||||
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| 3 | IRPEF/IRAP same tax credit compensation, using Form F24 |
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Answers
1 day 16 hrs confidence: 
IRPEF/IRAP same tax credit compensation, using Form F24 Explanation: Compensazione verticale IRPEF/IRAP con delega F24. IRPEF/IRAP same tax credit compensation, using Form F24. http://www.dichiarazioni.ipsoa.it/redditi_pf_2017_come_effet... Il Modello di Pagamento Unificato F24 consente al contribuente di indicare, nelle sezioni appropriate, l'ammontare di credito che egli intende utilizzare per il risarcimento e gli importi del debito dovuto. Il pagamento avviene per la differenza tra debiti e crediti. La compensazione del credito è prevista in due modi operativi: il primo, cosiddetto verticale, consente al contribuente di recuperare crediti derivanti da periodi precedenti, con debiti della stessa imposta; il secondo, chiamato orizzontale (introdotto dall'art. 17 del Decreto Legislativo 241/1997), concede il diritto di compensare debiti e crediti da varie autorità fiscali (Stato, INPS, Enti Locali, INAIL, ENPALS). The F24 Unified Payment Form allows the taxpayer to indicate, in appropriate sections, the amount of credit he intends to use for the compensation and the amount of debt owed. The payment is made for the difference between debits and credits. Credit compensation is provided in two operating modes: the first, so-called vertical, allows the taxpayer to recover credits from previous periods with debts of the same tax; the second, called horizontal (introduced by Article 17 of Legislative Decree 241/1997), grants the right to offset debts and credits from different tax authorities (State, INPS, Local Authorities, INAIL, ENPALS). References: http://www.agenziaentrate.gov.it/wps/content/Nsilib/Nsi/Stru... http://www.ipsoa.it/documents/fisco/dichiarazioni-fiscali/qu... -------------------------------------------------- Note added at 4 days (2017-10-05 09:46:33 GMT) Post-grading -------------------------------------------------- prego! |
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