INPS

The claim for a contribution compensation is for owners of artisan/craft and commercial companies.

The credit amount resulting from the "RR" box of the Unified Tax Return form can be compensated, in whole or in part, within the F24 form.

To carry out the compensation, fill in one or more lines of one or more F24 forms stating:

• the reason for the contribution AP or AF (artisans) or CP or CF (traders);
• the location code;
• the INPS code (code line of 17 characters) relating to the payment that generated the excess to be compensated;
• period of reference;
• the amount intended to be compensated.

Compensation can be carried out up to the date of submission of the statement following the one from which the credit is received.

If only a portion of the contribution originally paid with one of the four instalments relevant to the minimum taxable amount is compensated, the code line must be re-established according to the new amount.