Modello F24

Dry tax coupon, active repentance: times, sanctions and tax codes. The guide

Even in the event of failure to register rental contracts for which the dry tax option has been exercised, it is possible to use voluntary repentance.
The latter is also used to make amends for the lack of communication to extend the option itself.
How much time do you have available to repent, how much are the penalties and which tax codes should be used in the F24 form? Even with a rental contract for which flat rate tax has been opted for, in fact, there is an obligation to register the rental contract within 30 days of its signing.
In the event of late registration, the owner of the property is required to pay an administrative fine.
If for a rental contract subject to Irpef the calculation is made on the omitted registration tax, article 69 of the Tuir does not specify how to proceed in calculating the amount due if a contract with a coupon option is registered after the deadlines dry.
To understand how to proceed, in any case, you can refer to a 2011 Revenue Agency circular, number 26/E.
Dry coupon contract with late registration, what penalties? If you do not register the contract with flat rate tax within 30 days of signing, you will have to pay a fine.
The regulatory provision, however, establishes what sanctions are foreseen in the case of an ordinary rental contract, i.e.
sanctions from 120% to 240% of the tax due for failure to register the contract (with a minimum of 200 euros), which is reduced by 60% to 120% if the delay does not exceed 30 days.
In the case of a flat rate contract, the registration tax is not due.
How is the fine calculated? In the aforementioned circular 26/E of 2011, the Revenue Agency clarifies that in the case of a contract with flat rate tax, the sanction must be parameterized on the basis of a hypothetical registration tax which will be calculated on the agreed fee for the rental fee for the entire duration.
contractual (not annual, therefore, but for the entire duration of the contract).
Even in the case of flat tax, therefore, the registration tax will have to be calculated (which does not have to be paid if you choose the 10% or 21% substitute tax regime).
The Revenue Agency reports, in the same circular, an example of calculation: Rental contract stipulated on 30 December 2010, with a duration of 4 years, the registration deadline for which expired on 29 January 2011.
Price agreed for the entire duration of the contract 40,000 euros.
Registration carried out on 31 July 2011 and option for the flat rate tax regime for the entire duration of the contract.
The minimum penalty of 120 percent applies.
Registration tax calculated on the agreed amount = €40,000 x 2 percent = €800 Fine = €800 x 120 percent = €960 In the case of late registration, however, the taxpayer can also resort to voluntary repentance which allows the fine to be paid to a reduced extent.
Let's see what it provides and how much you save.
Industrious repentance with flat rate tax: times and foreseen sanctions To pay reduced penalties, also with regard to the late registration of the contract with flat rate tax, the taxpayer can use the institute of industrious repentance.
To calculate the fines, the following scheme must be taken into account: if you register late within 30 days: the fine is 6%, or 1/10 of 60% with a minimum amount of the fine of 20 euros (one tenth of 200 euros which is the minimum fine); if the registration is carried out within 90 days of delay the expected penalty is 13.3%, or 1/9 of 120%; if you register within one year of delay the penalty is 15%, or 1/8 of 120%; if registration occurs after one year but before two have passed, the penalty is 17.4%, 1/6 of 120%; if, however, it occurs after two years the penalty is 20%, 1/6 of 120%; if the omission is regularized after the violation has been ascertained, the penalty is 24%, i.e.
1/5 of 120%.
Tax codes for industrious repentance and dry tax For the payment of the dry tax, the tax codes to be used in completing the F24 form are: 1840: Dry lease coupon – Advance payment for the first instalment.
1841: Dry lease coupon – Advance payment for second installment or single solution.
1842: Dry lease coupon – Balance.
If active repentance is used to indicate penalties and interest, specific tax codes are provided: 8913 for the penalty; 1992 for interest.

Author: A.W.M.

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