Sep 23, 2025 1 min read

Italy – Agenzia Delle Entrate: F24 Code Updates

Resolution no. 49/E (17 September 2025) removes F24 tax codes linked to specific family-related credits recognized by the withholding agent (sostituto d’imposta). Where payroll/accounting teams offset such credits in F24, mapping must be adjusted to avoid rejections.

Effective Date

Published

Impact

  • F24 submissions using deprecated codes may fail or misallocate amounts; impacts month-end remittances.

Payroll action

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