New tax code to be used in F24 form
- Studio Piceci
- Feb 3
- Reading time: 2 min
Flash News n.6/2025
On January 31, the Revenue Agency, with Resolution no. 9/E, announced the tax codes for use in compensation by withholding agents, through the F24 and F24 “Public Bodies” models, of the credit accrued as a result of the disbursement to employees of the sum referred to in Article 1, paragraph 4, of Law no. 207 of December 30, 2024 (2025 Budget Law).
We remind you of the provisions of Article 1, paragraph 4, of Law n. 207 of December 30, 2024:
“To those who receive income from paid employment referred to in Article 49 of the consolidated law on income taxes, referred to in Decree of the President of the Republic no. 917 of December 22, 1986, with the exclusion of those indicated in letter a) of paragraph 2 of the same Article 49 (therefore excluding pensions of all kinds and allowances equivalent to them; as well as the sums referred to in Article 429, last paragraph, of the code of civil procedure (that is, labor credits ordered by the judge following a sentence of conviction), who have a total income not exceeding 20,000 euros, a sum is recognized, which does not contribute to the formation of income, determined by applying to the income of the employee the corresponding percentage indicated below:
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