ITA Tax Contribution Reasons Update

Published on: Mar 7, 2025

On Mar. 4, ITA Tax updated ITA INPS contributions reasons in F24.

  • ITA Tax issued Resolution 15/E on establishment of contribution reasons for payment, via form F24, of contributions to ITA INPS to be allocated to Bilateral Bodies.
  • Among indications to be inserted on F24 form, is the code of ITA INPS office where the company contribution position is open.
  • Overview
  • Agreements ITA INPS-Bilateral Bodies, Funds, Funds having characteristic of bilaterality in art 2 DLgs 276/2003, regulate collection service, using F24, of contributions to ITA INPS, provides for recognition to same bodies of sums of their respective competence.
  • Per requests received from INPS, with Resolutions 49/E Oct. 2024 and 57/E Dec. 2024, contribution reasons were established to allow payment, using F24 form, of mentioned contributions to be destined to some bilateral bodies.
  • With note 13599 of Feb. 2025, ITA INPS requested establishment of new contribution reasons for payment of contributions in question to be allocated to other bilateral bodies with agreements with ITA INPS; contribution reasons are thus established.
  • It is specified contribution reasons will be operationally effective from Apr. 1, 2025.
  • Effectiveness
  • New reasons apply as of Apr. 1, 2025.
Regulators
ITA INPS; ITA Tax
Entity Types
Auditor; Corp
Reference
Res 15/E, PR, 3/4/2025; Res 49/E; Res 57/E; DLgs 276/2003
Functions
Accounting; Compliance; Financial; Operations; Reporting; Tax
Countries
Italy
Category
State
N/A
Products
Corporate
Rule Type
Final
Regions
EMEA
Rule Date
Mar 4, 2025
Effective Date
Apr 1, 2025
Rule ID
245856
Linked to
N/A
Reg. Last Update
Mar 4, 2025
Report Section
EU