What is tributo code 9526 and how to use it: complete guide

If you have received a notice of non-compliance from the Italian Tax Office (Agenzia delle Entrate), it is important to understand how to proceed. Often, such notices contain the code tributo 9526 , which is related to severance pay (TFR) and pension payments .

What does tributo code 9526 mean?

Code 9526 is used to pay amounts identified by automated tax return audits concerning errors in severance pay and pension payments . This code allows the taxpayer to settle the debt via Form F24 after receiving the appropriate notification from the tax office.

Code 9527: What's the difference?

It is also worth mentioning the tributo code 9527 , which is used to pay taxes on income taxed at a separate tax rate - for example, wage arrears for past periods . Unlike code 9526, it is used to pay the IRPEF tax under a special tax regime.

What to do when receiving a notice from the tax authorities

When you receive such a notice, you have 30 days to choose one of two options:

If you accept the first path, then:

If you disagree with the notice, you can file an objection through the IRS office , the Civis online service , or in person.

How to fill out form F24 with code 9526 correctly

In case of payment by notification , the standard form F24 (not simplified) should be used. The following data is entered in the "Erario" section:

Ravvedimento operoso and code 9526: when and how to apply

If you have already received a notice of non-compliance, ravvedimento operoso (voluntary adjustment) no longer applies . However, if you have missed one of the installment payments (not the first one), you can still restore the right to voluntary payment with a reduced penalty:

Important : interest on installments cannot be reduced, but it must be paid together with the tax, otherwise the payment is considered invalid.