On July 11, 2024, Resolution No. 35 was issued by the Revenue Agency, which introduces new tax codes to be used for the payment via the F24 form of the sums due following control activities, judicial conciliation, requests for rectification and re-liquidation of the tax in relation to the registration of deeds.
This resolution represents a significant step towards simplifying tax procedures for taxpayers and tax professionals.
What are the practical implications of these changes and how will they affect payment processes?
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Extension of payment via F24
The MEF decree of 8 November 2011 extended the use of the F24 form for the payment of the registration tax. This measure has significantly simplified tax procedures, allowing taxpayers to use a single form for different taxes.
Subsequently, the Revenue Agency issued a series of provisions to further expand the applicability of the F24 form.
Regulatory interventions have allowed to include sums due for the registration of lease and rental contracts of real estate, judicial authority documents requested by the Revenue Agency, private documents, public documents and authenticated private deeds. Furthermore, it has also been extended to the tax on donations, in cases of registration at the territorial offices of the Revenue Agency.
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New Tax Codes for Control and Conciliation Activities
Today’s resolution introduced new tax codes to be used in the F24 form for the payment of sums deriving from control activities, judicial conciliation, submission of an application for voluntary disclosure and re-liquidation of the tax.
The new codes are accompanied by the tax codes relating to the F23 form to simplify compliance.
A first group of tables distinguishes the codes relating to the sums due as a result of:
Amounts due following settlement for payment or for acquiescence pursuant to Article 15 of Legislative Decree 19 June 1997, no. 218
| Tax Code F24 | Name Tax Code F24 | Tax Code F23 | Name of Tax Codes F23 |
|---|---|---|---|
| A211 | Registration tax and related interest – Failure to appeal | 104T | Imp. Reg. transfer of building and prel. contr. |
| A211 | 105T | Land transfer and prepaid tax contr. Reg. | |
| A211 | 109T | Reg. Imp. for deeds, verbal contracts and reports | |
| A211 | 108T | Reg. Imp. for rent of rustic land | |
| A211 | 110T | Reg. Imp. for transfers | |
| A211 | 115T | Reg. Imp. for rental contracts 1st annual. | |
| A212 | Stamp duty and related interest – Failure to appeal | 456T | Stamp duty and interest |
| A213 | Land Registry Tax and Related Interest – Failure to Appeal | 737T | Land registry tax and interest |
| A214 | Mortgage tax and related interest – Failure to appeal | 649T | Mortgage tax and interest |
| A215 | Substitute tax on financing referred to in article 17 of Presidential Decree 601/1973 and related interest – Failure to appeal | 460T | Substitute tax on reg. taxes and interests |
| A216 | Registry penalty and other minor indirect taxes – Failure to appeal | 671T, 674T, 675T, 687T | Pecuniary penalty for registration tax, Pecuniary penalty for mortgage and land registry tax and duties, Pecuniary penalty for stamp duty, Pecuniary penalty for substitute tax for registration taxes |
| A217 | Special taxes and fees – Failure to appeal | 964T | Special taxes and fees |
Amounts due following the definition of sanctions only pursuant to Article 17 of Legislative Decree 18 December 1997, no. 472
| Tax Code F24 | Name Tax Code F24 | Tax Code F23 | Name of Tax Codes F23 |
|---|---|---|---|
| A220 | Registry penalty and other minor indirect taxes – Definition of penalties only | 671T, 674T, 675T, 687T | Pecuniary penalty for registration tax, Pecuniary penalty for mortgage and land registry tax and duties, Pecuniary penalty for stamp duty, Pecuniary penalty for substitute tax for registration taxes |
Amounts due following assessment with adhesion pursuant to Legislative Decree 19 June 1997, n. 218
| Tax Code F24 | Name Tax Code F24 | Tax Code F23 | Name of Tax Codes F23 |
|---|---|---|---|
| A221 | Registration tax and related interest – Assessment with adhesion | 104T, 105T, 109T, 108T, 110T | Reg. Imp. for transfer of buildings and preliminary contracts, Reg. Imp. for transfer of land and preliminary contracts, Reg. Imp. for deeds, verbal contracts and reports, Reg. Imp. for rental of rural land, Reg. Imp. for transfers |
| A218 | Stamp duty and related interest – Assessment with adhesion | 456T | Stamp duty |
| A222 | Land Registry Tax and Related Interest – Assessment with Adhesion | 737T | Land registry tax and interest |
| A223 | Mortgage tax and related interest – Assessment with adhesion | 649T | Mortgage tax and interest |
| A224 | Registry penalty and other minor indirect taxes – Assessment with adhesion | 671T, 674T, 675T | Pecuniary penalty for registration tax, Pecuniary penalty for mortgage and land registry tax and duties, Pecuniary penalty for stamp duty |
| A225 | Special taxes and fees – Assessment with adhesion | 964T | Special taxes and fees |
Amounts due following judicial conciliation pursuant to Legislative Decree 31 December 1992, n. 546
| Tax Code F24 | Name Tax Code F24 | Tax Code F23 | Name of Tax Codes F23 |
|---|---|---|---|
| A228 | Registration tax and related interest – Judicial conciliation | 104T, 105T, 109T, 108T, 110T, 115T | Reg. Tax on transfer of buildings and preliminary contracts, Reg. Tax on transfer of land and preliminary contracts, Reg. Tax on deeds, verbal contracts and reports, Reg. Tax on rental of rural land, Reg. Tax on transfers, Reg. Tax on rental contracts 1st annual. |
| A229 | Stamp duty and related interest – Judicial conciliation | 456T | Stamp duty and interest |
| A230 | Land Registry Tax and Related Interest – Judicial Conciliation | 737T | Land registry tax and interest |
| A231 | Mortgage tax and related interest – Judicial conciliation | 649T | Mortgage tax and interest |
| A232 | Substitute tax on financing referred to in article 17 of Presidential Decree 601/1973 and related interests – Judicial conciliation | 460T | Substitute tax on reg. taxes and interests |
| A233 | Registry penalty and other minor indirect taxes – Judicial conciliation | 671T, 674T, 675T, 687T | Pecuniary penalty for registration tax, Pecuniary penalty for mortgage and land registry tax and duties, Pecuniary penalty for stamp duty, Pecuniary penalty for substitute tax for registration taxes |
| A234 | Special taxes and fees – Judicial conciliation | 964T | Special taxes and fees |
These identifiers must be displayed in the “Treasury” of the F24 form exclusively in correspondence with the amounts indicated in the column “amounts paid on account“, with the indication in the field “reference year” of the year of registration in the format “YYYY”, and in the fields “office code” And “act code” the data reported in the document issued by the office.
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Payment of sums for voluntary disclosure and re-liquidation
The resolution continues by specifying the codes to be used for the payment of the sums due following the submission of an application for voluntary disclosure and re-liquidation of the tax.
Amounts due following the submission of an application for voluntary disclosure and re-liquidation of the tax
| Tax Code F24 | Name Tax Code F24 |
|---|---|
| A237 | Registration tax and related interest – Supplementary tax – Voluntary disclosure pursuant to Article 13 of Legislative Decree 472/1997 |
| A238 | Stamp duty and related interest – Supplementary tax – Voluntary disclosure pursuant to article 13 of Legislative Decree 472/1997 |
| A239 | Land registry tax and related interest – Supplementary tax – Voluntary disclosure pursuant to article 13 of Legislative Decree 472/1997 |
| A240 | Mortgage tax and related interest – Supplementary tax – Voluntary disclosure pursuant to Article 13 of Legislative Decree 472/1997 |
| A241 | Substitute tax on financing pursuant to article 17 of Presidential Decree 601/1973 and related interest – Supplementary tax – Voluntary disclosure pursuant to article 13 of Legislative Decree 472/1997 |
| A242 | Registry penalty and other minor indirect taxes – Supplementary tax – Voluntary disclosure pursuant to article 13 of Legislative Decree 472/1997 |
| A243 | Special taxes and fees – Voluntary disclosure pursuant to Article 13 of Legislative Decree 472/1997 |
| A246 | VAT due as an alternative to the registration tax and related interest – Redetermination for the forfeiture of the first home benefit – Voluntary disclosure pursuant to Article 13 of Legislative Decree 472/1997 |
| A247 | Pecuniary penalty relating to VAT due as an alternative to registration tax – Redetermination for forfeiture of first home benefit – Voluntary disclosure pursuant to Article 13 of Legislative Decree 472/1997 |
Also in this case, the codes must be reported in the “Treasury” section of the F24 form, corresponding to the “amounts due paid”, with the indication in the “reference year” field of the year of registration in the “YYYY” format, and in the “office code” and “deed code” fields the data reported in the deed issued by the office.
Further tables specify the new tax codes dedicated to the amounts due to the National Notarial Fund and Notarial ArchivesThese codes must be indicated in the “Treasury” section of the F24 form among the “amounts due paid”, with the indication in the “reference year” field of the year of registration in the “YYYY” format, and in the “office code” and “deed code” fields the data reported in the deed issued by the office.
| Tax Code F24 | Name Tax Code F24 | Tax Code F23 | Name of Tax Codes F23 |
|---|---|---|---|
| A248 | National Notary Fund | 951T | National Notary Fund |
| A249 | Archive Tax – Central Office of Notarial Archives | 962T | Archive Tax |
| A250 | Archive Tax – Central Office of Notarial Archives – General Register of Wills | 962T | Archive Tax |
| A251 | Archive Tax – District Offices | 962T | Archive Tax |
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Code “A251” and cadastral codes
With regard to the code “A251”, the resolution specifies that the competent district office must be identified by indicating, in the field “rate/Region/Prov./month ref.”, the corresponding cadastral code found in the “Table T4 – Municipality Cadastral Codes”. The resolution includes a summary table of the cadastral codes corresponding to each district notarial archive.
Finally, for the payment of notification costs, the existing tax code “9400 – notification costs for tax documents” must be used. Payments must be made using only the type of payment model attached or indicated in the documents themselves.
The new tax codes will come into force on July 22nd.
