F24 Elide: What it is, what it's for, and the downloadable form.

We all know it well: managing bureaucracy is a real headache. It's not easy to navigate the various bulletins, declarations, and forms, each with a specific purpose. In some cases, in the real estate sector, you may need to fill out a F24 Elide form

This particular form is used to pay taxes where you are required to enter information about your tax situation that cannot be detailed in an ordinary F24 form.

To get by with entries, codes and sections, take a look at this short practical guide from Casavo and find out how to fill out an F24 Elide quickly and accurately.

What is the F24 Elide form

The F24 Elide form – where Elide stands for identification elements – is a document useful for taxpayers to pay taxes.

This type of F24 should be used in place of the ordinary one when, to make the required payments, it is necessary to add particular information that cannot be reported in the classic form. lack of space.

So be careful: it cannot be used for any tax but only for the specific cases we will see shortly.

Which payments require the F24 Elide form

Before understanding how to correctly fill out an F24 Elide form, it is important to distinguish the taxes that must be paid using this document and not with any F24.

First of all, the Elide is used to pay VAT for the registration or transfer of cars, motorcycles and trailers purchased within the European Community. Then there are the IRPEF substitute taxes and the related additional taxes for workers who deal with the collection of wild products and spontaneous medicinal plants.

Furthermore, as reported on the website of the Revenue Agency, the payments that require the F24 Elide form are:

• penalties and payments relating to the registration of rental or lease contracts for homes (F24 Elide for the registration tax);
• mortgage taxes, special land registry taxes and administrative penalties for the issuing of certificates by provincial or territorial bodies;

• the unified contributions of telematic administrative processes.

Finally, with regard to building bonuses, the Revenue Agency – with Resolution no. 12/E of 14 March 2022 – recently established the tax codes for the credit transfer and invoice discount. What they are, we tell you below.

F24 Elide and building bonuses

As we have illustrated several times on our blog, you can take advantage of home bonuses, Superbonus 110% included, in three different ways:

1. as a deduction in the tax return;
2. through a discount on the invoice by the company carrying out the work;
3. with the credit transfer.

Resolution no. 12 of 14 March 2022 modifies the legislation regarding the transfer of tax credits and discounts, establishing the new tax codes for the F24 forms to be filled in for the process to be successful. Specifically, reference is made to:

• renovation bonus, whose codes are 7706 for the credit transfer and 7716 for the invoice discount;
• ecobonus and superbonus 110%, with codes 7701 and 7702 or 7711 and 7712;
• sismabonus, with code 7703 or 7713;
• Facade bonus, with code 7705 or 7715;
• Installation of columns for charging electric vehicles, with code 7704 or 7714;
• Removal of architectural barriers, for which there are codes 7707 or 7717.

Looking at it like this, it may seem like a list of meaningless numbers, especially if you don't have the faintest idea of where they should be inserted.

Precisely for this reason, and to help you not fear it as if it were your worst nightmare, in the next paragraph you will find the instructions for filling out a F24 Elide to be followed to the letter, step by step.

How to fill it out and where to download an editable F24 Elide form

The compilable F24 Elide form is divided into different sections, to be filled out or not based on the tax to be paid:

• in the Treasury section, the data for the payment of VAT, Irpef, Ires, withholdings and state taxes must be entered;
• in the section dedicated to the Regions includes information on Irap payments and regional Irpef surcharges;
• finally, the IMU and other local taxes section is reserved for municipal taxes.

Each area of the document contains, in turn, specific fields to be filled in by indicating some data expressly requested by the Revenue Agency, namely:

• the taxpayer's data, both personal and relating to the tax domicile;
• the data of the joint debtor, in cases where it is necessary;
• the tax codes, which indicate the tax to be paid pay;
• the year or tax period for which the payment is being made;
• the region of relevance, in the case of payment of regional taxes;
• the municipality, in the case of IMU and other local taxes.

Once this part is done, you move on to indicating the amounts to be paid.

In addition to making sure that the figures are consistent with what you actually have to pay, be careful: for the document to be filled out correctly, the amounts must always be written complete with the first two decimal places, even when they are equal to zero.

You're almost there. The last step is the most important: check all the data entered with extreme care and proceed with the payment via the electronic payment system, at the collection agents' counters, at post offices or at the affiliated banks.

If you have any further doubts, we recommend you visit the Revenue Agency website where you will find detailed instructions for filling out the F24 Elide or the F24 Elide compilable form to download and fill out from the comfort of your home.

The Casavo's classifieds platform, however, remains your point of reference for finding the property of your dreams. Stop by and take a look at the new real estate offers we've selected for you!

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