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CONCORSI PRONOSTICI SPORTIVI E IPPICA: NUOVI CODICI TRIBUTO PER IL VERSAMENTO TRAMITE F24 ACCISE


Con Risoluzione n. 58/E del 5 dicembre l'Agenzia delle Entrate ha istituito i codici tributo per il versamento, tramite il modello “F24 Accise”, delle somme dovute dai concessionari del settore dei giochi relative ai saldi per i concorsi pronostici sportivi, per l?"ippica nazionale, ippica internazionale e concorsi pronostici ippici, nonché per l?"ippica d?"agenzia. Si tratta di 9 codici tributo, che elenchiamo di seguito: “5506” denominato “Saldo concorsi pronostici sportivi”; “5507” denominato “Sanzione per tardivo versamento del Saldo concorsi pronostici sportivi”; “5508” denominato “Interessi per tardivo versamento del Saldo concorsi pronostici sportivi”; “5509” denominato “Saldo ippica nazionale, ippica internazionale e concorsi pronostici ippici”; “5510” denominato “Sanzione per tardivo versamento del Saldo ippica nazionale, ippica internazionale e concorsi pronostici ippici”; “5511” denominato “Interessi per tardivo versamento del Saldo ippica nazionale, ippica internazionale e concorsi pronostici ippici”; “5512” denominato “Saldo ippica d?"agenzia”; “5513” denominato “Sanzione per tardivo versamento del Saldo ippica d?"agenzia”; “5514” denominato “Interessi per tardivo versamento del Saldo ippica d?"agenzia”. In fase di compilazione del modello F24 Accise, devono essere posizionati in corrispondenza delle somme indicate nella colonna “importi a debito versati”, indicando, nel campo: “ente”, la lettera “M” “provincia”, nessun valore “codice identificativo”, il codice concessione (Tipo controllo 3 – ad esempio 123456) “rateazione”, nessun valore “mese”, il mese di riferimento per il quale si effettua il pagamento, nel formato “MM” “anno di riferimento”, l?"anno di rifermento per il quale si effettua il pagamento, nel formato “AAAA” “codice atto”, nessun valore “codice ufficio”, nessun valore. Fonte: https://www.agenziaentrate.gov.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
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If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

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  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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