Renzi bonus compensation only through Ade telematic services

The law decree number 124/2019 – the so-called connected fiscal decree or simply 2020 fiscal decree – has introduced important innovations in the matter of compensation through F24 models.

In particular, theArticle 3 provides for a series of new obligations, among which it is absolutely necessary to consider:

• the use in compensation with model F24 of receivables relating to taxes on income accrued from the tax year 2019, for an amount exceeding 5,000 euros, will be subject, in addition to the application of the compliance visa, to the prior presentation of the tax return;
• obligation to present the F24 form exclusively through the electronic services of the Revenue Agency, also to the compensation of the credits carried out by the substitutes of tax for the recovery of excess payment of withholdings and reimbursements / bonuses paid to employees: for example reimbursements from model 730 and the Renzi bonus note 80 euros.

Consequently, companies and professionals who pay the f24 model every month to pay tax withholdings and contributions from their employees they will no longer be able to proceed independently via home banking but they will have to pass the ball to their professional accountant / reference.

But since when does the new obligation come into force?

Compensation bonus Renzi 80 euros in the F24 model only with the telematic services of the Inland Revenue: from when?

It is therefore undisputed that with the 2020 tax decree the new Renzi 80 euro bonus compensation obligation came into force solely and exclusively through the Telematic services of the Revenue Agency, an obligation therefore extended to credits accrued as a withholding agent, in addition to those deriving from model 730 or model 770.

This morning several emails arrived at the Infofiscale.it editorial office to ask if this obligation should also be considered for the F24 model to be paid today November 18, 2019, a very important expiry date not only for the periodic obligations but also for the expiry of the debt VAT of quarterly tax payers.

The answer is negative.

In fact, as far as the 2020 fiscal decree is immediately in force, in this case it is necessary to apply Article 3 paragraph 2 of the Statute of taxpayers' rights which provides at least 60 days for tax payers to be able to adapt to the new obligations.

Consequently, the new obligation starts from the expiration of the F24 proxies starting from next December 29th.

However, it would be necessary to dwell for a moment on the literal tenor of the new norm, probably badly written, because we are talking about substitute tax credit but in reality the Renzi bonus is not a credit that goes into the RU or elsewhere, as envisaged by the previous reference legislation, and this risks generating further confusion in the future.

Renzi bonus compensation in the F24 model: until next December 29, home banking will suffice

Last yearRevenue Agency confirmed in his practice documents what has already been indicated in circular 4/2017 of the Labor Consultants Foundation.

However, we believe that a careful reading of the regulation in force before the 2020 tax decree would have been sufficient: the Renzi bonus is not a credit to be indicated in the RU of the tax return.

The text of the so-called "manovrina"Two years ago (Legislative Decree 50/2017) clearly indicated the list of credits for which compensation was necessary through the telematic services of the Revenue Agency, or those from VAT, taxes on income and related additional, withholding taxes , substitute taxes of income taxes, regional tax on productive activities, tax credits to be indicated in the RU of the income tax return.

The Renzi bonus of 80 euros was therefore not included in any of the categories indicated by the new article 37, paragraph 49 bis, of the D.l. 223/2006 and therefore for it will not be required a compensation with model F24 carried out compulsorily through Entratel or Fisconline, at least until December 29th (ie sixty days from the entry into force of the fiscal decree).