tax code F24 for compensation and transfer of the discount


2020 holiday bonus: with resolution no. 33 / E of 25 June 2020, the Inland Revenue publishes the tax code for the recovery of the discount applied. Here are instructions and methods of compensation with model F24, also valid in case of credit transfer.

Holiday bonus from 1st July 2020, comes the tax code for recovery in compensation of the discount applied and for the credit assignment.

There Revenue Agency resolution no. 33 / E of 25 June 2020 inserts a new piece to start the holiday bonus. The company that will apply 80% of the total tax credit recognized to the applicant can recover it in compensation, indicating the appropriate tribute code in the F24 model to be sent electronically.

The discount applied must be confirmed by the supplier on the Revenue Agency website, and the amount of the 2020 holiday bonus can be recovered in compensation by presenting the F24 form from the next day.

Holiday bonus: tax code F24 for compensation and transfer of the discount

The holiday bonus applied by the tourist accommodation company to the customer can be recovered in compensation via model F24, indicating the tax code set up by the Revenue Agency with resolution no. 33 / E of 25 June 2020, or:

“6915” named “HOLIDAY BONUS – recovery of the discount applied by tourist-accommodation businesses, farmhouses, bed & breakfasts and the credit transferred – article 176 of the decree-law of 19 May 2020, n. 34 “.

In the seat of filling in the payment form F24, for the purpose of use in compensation of the tax credit relating to the discount applied, the tribute code 6915 it is shown in the “Inland Revenue” section, in correspondence with the amounts indicated in the “compensated credit amounts” column, or, in the cases in which the taxpayer has to pay the concession, in the “paid debt amounts” column.

The value “2020” must always be indicated in the “reference year” field of the F24 model.

The tax code “6915” is effective from 1st July 2020.

These are the instructions provided by the Revenue Agency on the functioning of the holiday bonus, both for direct use and for credit assignment.

Revenue Agency – Resolution no. 33 / E of 25 June 2020
Establishment of the tax code for the use in compensation, through model F24, of the tax credit due in relation to the discounts applied in favor of the beneficiaries of the HOLIDAY BONUS – article 176 of the decree-law 19 May 2020, n. 34

2020 holiday bonus, compensation in F24 but not only: instructions for the sale and recovery of the discount

The general rules relating to the 2020 holiday bonus have been provided by theRevenue Agency with the provision of 17 June 2020.

In particular, as regards tourism businesses, hotels, farmhouses and b & b, the following operating procedure has been established for the application and the recovery of the holiday tax credit:

  • the supplier must confirm the application of the discount through a special web procedure available in the reserved area of ​​the website of the Revenue Agency;
  • starting from the working day following the confirmation of the application of the discount, the supplier recovers the relative amount as a tax credit that can be used in compensation via the F24 form;
  • for the purposes referred to in the previous point, the F24 model is presented exclusively through the telematic services made available by the Revenue Agency, under penalty of refusal of the payment operation. The tax credit used in set-off cannot exceed the available amount, taking into account the uses already made or in progress and any assignments of the credit to third parties, under penalty of rejecting the F24 model.

Next to the direct compensation of the tax credit, the 2020 holiday bonus applied as a discount can be sold by suppliers, in whole or in part, to third parties, including credit institutions and financial intermediaries.

The tax credit can only be transferred once. The transferee may use it in the F24 model according to the same procedure illustrated by resolution no. 33 / E of the Revenue Agency.

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