What is tributo code 9526 and how to use it: a complete guide
If you've received a notice of non-compliance from the Italian Tax Office (Agenzia delle Entrate), it's crucial to know how to act. These notifications often include the code tributo 9526, connected to severance pay (TFR) and pension payments.
What does tributo code 9526 signify?
Code 9526 is utilized for settling amounts flagged by automated tax audits for errors in severance and pension payments. This code allows taxpayers to resolve the debt using Form F24 once they receive the relevant notice from the tax office.
Code 9527: How does it differ?
It's also relevant to mention the tributo code 9527, which is used for taxes on income taxed separately, such as wage arrears from previous years. Unlike code 9526, it is used for paying the IRPEF tax under a distinct tax framework.
What steps to take upon receiving a notice from the tax authorities
Upon receipt of such a notice, you have 30 days to take one of two actions:
1. Acknowledge the correctness of the tax authorities and settle the debt (with a reduced penalty).
2. Contest the notice by offering explanations and documents to support your case.
If you choose the first option, then:
- Tributo code used is 9526.
- Payment is processed using form F24.
- The amount includes tax, reduced penalties, and interest.
- Installment plans are available: up to 6 quarterly payments for amounts up to €5,000, and up to 20 for larger amounts.
If you disagree with the notice, an objection can be submitted via the IRS office, Civis online service, or in person.
How to correctly fill out form F24 with code 9526
For payment by notification, the standard F24 form (not simplified) should be used. Enter the following in the "Erario" section:
- Tributo code: 9526
- Year: indicates the tax period for the adjustment
- Amount: The total, including tax, interest, and penalties
- Installment (if applicable): for instance, 0104 (1st of 4 payments)
Ravvedimento operoso and code 9526: when and how to apply
If you've already received a notice of non-compliance, ravvedimento operoso (voluntary adjustment) no longer applies. However, if you've missed one of the installment payments (except the first), you can still reinstate the right to voluntary payment with a reduced penalty:
- Payment is possible until the next payment date or within 90 days after the last installment.
- Use the tributo source code for tax (not 9526!).
- For penalties, the code is 8911, and for interest, the code is 1991.
Important: Interest on installments cannot be reduced, but it must be paid with the tax, or else the payment will be invalid.
