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F24 E DEBITI CONTRIBUTIVI DELL?"APPALTATORE: NO ALLA COMPENSAZIONE PER OBBLIGATI SOLIDALI


Con una FAQ pubblicata il 29 aprile l?"Agenzia delle Entrate ha fornito chiarimenti in merito alla possibilità di utilizzare crediti in compensazione tramite modello F24 per il versamento di contributi e premi assicurativi dovuti da un soggetto affidatario inadempiente. Il quesito riguarda i casi in cui il committente o la stazione appaltante, in qualità di obbligati solidali, siano tenuti a effettuare i versamenti in nome e per conto dell?"appaltatore, ai sensi dell?"articolo 29, comma 2, del d.lgs. n. 276/2003 e dell?"articolo 11, comma 6, del d.lgs. n. 36/2023. Sul piano operativo, l?"Agenzia ricorda che tali versamenti devono essere eseguiti tramite modello F24 indicando il codice fiscale del soggetto inadempiente come primo codice fiscale e quello del soggetto che effettua il pagamento come secondo codice fiscale, utilizzando i codici identificativi “50 – obbligato solidale” o “51 – stazione appaltante”.Nel chiarimento fornito, l?"Amministrazione finanziaria esclude espressamente la possibilità di ricorrere alla compensazione di crediti. Il soggetto che effettua il pagamento, infatti, interviene per estinguere un debito altrui e, pertanto, non può utilizzare crediti propri in compensazione, in quanto ciò costituirebbe una violazione del divieto previsto dall?"articolo 1 del d.lgs. n. 124/2019, che impedisce il pagamento di debiti altrui mediante compensazione. Fonte: https://www.agenziaentrate.gov.it
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Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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