Super ACE 2021, tax code ready for offsetting the tax credit with F24

Super ACE 2021, after opening communication, which can be sent from November 20, is also ready tax code For use in tax credit compensation with form F24.

It is established by the resolution number 70 of December 10, 2021 from the Revenue Agency.

the tax code 6955 must be used to recover the sums defined by the Support the bis decree.

The subject will be able to benefit from the tax credit in compensation after approval of the financial department.

The sequence of digits must be entered in the section “Treasury”, corresponding to the amounts indicated in the column “Cleared credit amounts”. The year in which the tax credit was recognized must also be entered.

Super ACE 2021, the tax code for compensation is ready

After opening the mail from communications relating to the tax credit established by the Sostegni bis decree, the Revenue Agency provides the tax code to benefit from compensation via form F24 of the super ACE 2021.

To enable the use ofAid for Economic Growth (ACE), which promotes the capitalization of companies through tax relief on income tax, is the tax code instituted by resolution number 70 of December 10, 2021.

Revenue Agency – Resolution number 70 of December 10, 2021
Establishment of the tax code for the use in compensation, through form F24, of the ACE tax credit referred to in article 19 of the decree-law of May 25, 2021, n. 73, converted, with modifications, by the law of July 23, 2021, n. 106.

Article 19 of Legislative Decree No. 73 of 2021, for the tax period subsequent to that in progress on December 31, 2020, provided for the possibility of benefiting from a notional return deduction (ACE), evaluated by applying the15 percent rate corresponding to increases in equity capital.

A tax credit is recognized to be calculated by applying to the notional yield the rates provided for in Articles 11 and 77 of the TUIR, in force in the fiscal period in progress on December 31, 2020.

To benefit from the sums it is necessary to send a communication to the Tax Agency upon departure since November 20.

the modality ei submission conditions the content of this communication, in addition to implementation methods for the transfer of the credit, were defined by the provision of September 17, 2021.

This provision also approved the model and related instructions.

After approval from the financial administration, the credit can be used the next day to that of the payment of money.

Alternatively, you can use the discount or the next day waiver or set-off of claims or the next day the decision of the general meeting to allocate the profit for the year to the reserve.

Super ACE 2021, the compilation of form F24

the article 19, paragraph 6 of Legislative Decree no. 73 of 2021 provided for the possibility of using the tax credit in compensation or through repayment.

Taxpayers who choose to benefit from the tax credit in compensation must use the model F24.

The template should include the tax code reported in the voucher summary.

Tax code The description
6955 ACE tax credit – article 19, paragraph 3, of the decree-law of 25 May 2021, n. 73

The sequence of numbers must be entered in the section “Treasury”, corresponding to the amounts indicated in the column “Cleared credit amounts”.

In cases where the taxpayer must reimburse the benefit, the tax code must be indicated in correspondence with the column “Amounts due paid”.

In the field ” Year of reference “ the year of recognition of the tax credit must be indicated, in the form “AAAA”.

The amount of the tax credit due can be viewed in the section “Tax drawer”, accessible from the private area of ​​the Revenue Agency website, at the link “Usable VAT credits / reductions”.


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