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Mortgage Claims: Payments from 1 July 2018 with F24



Effective July 1, 2018, the "F24" model will be used to challenge and impose sanctions in connection with the execution of mortgage service transactions that occurred after the date of the liquidation notice, after notification of the liquidation notice , for the payment of:

  • mortgage tax;
  • punch control;
  • Mortgage control;
  • administrative tax penalties;
  • entry fee.

The provision 127680/2018 of 26 June, which excludes the possibility of offsetting the credits resulting from overpayments in relation to the above amounts. The methods of electronic payment of the taxes owed by the subject-matter referred to in Article 10 (b) remain unchanged, as does the single text of the provisions governing the registration tax for telematics approved by Decree No 1

31/86 inventions carried out.

As clarified in the motives of the working document with regard to rationalizing payment systems, it should be borne in mind that the F24 model ensures greater efficiency in tax administration and further progress in simplifying taxpayers' tax obligations; which already use the same model for the payment of numerous taxes, with the provision that the F24 model is also used for the payment of sums due after notification of taxpayers of liquidation reports, disputes and application of penalties issued by the offices of the Agency for revenue related to mortgage service operations, established after 1 July 2018.

Subsequent liquidation of revenue will generate the tax codes to be used for payments and issue instructions for the completion of payment models


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