Italy’s Revenue Agency has introduced 33 new tax codes for the F24 payment system covering inheritance and gift taxes, mortgage and land registry fees, penalties, inspections, settlements, and dispute resolutions, effective 16 September 2026.
The Italian Revenue Agency introduced new tax codes through Resolution 30/2026, effective 16 September 2026. These codes expand the F24 form payment system to streamline declarations and payments related to inheritance tax, gift tax, mortgage tax, and land registry services.
The resolution builds on earlier frameworks established by Resolution 16/2016 and Resolution 2/2025, which addressed inheritance tax returns, and Resolution 35/2024, which covered registration fees following tax control and reassessment procedures.
New codes for inheritance and loss of first home benefits
Eight new codes (A252 through A259) address supplementary taxes owed when taxpayers revoke declarations of intent or file voluntary disclosures under Article 13 of Legislative Decree 472/1997. These codes apply to situations where the “first home” inheritance benefit was forfeited.
Code A252 covers inheritance tax and related interest. Code A253 addresses mortgage tax. Code A254 handles land registry tax. Code A255 applies to stamp duty. Codes A256, A257, and A258 each cover penalties for these three categories. Code A259 covers special taxes and fees.
Taxpayers must enter these codes in the Treasury section of the F24 form under “Amounts Paid Due” only. The office code, deed code, and reference year must appear in four-digit format. The heir’s tax code and personal details go in the Taxpayer section. The deceased’s tax code appears in the joint debtor field with identification code “08.”
Gift tax and real estate service payments
Four new codes (A260 through A263) handle supplementary taxes for gift tax and mortgage or land registry service charges related to deed registration. These codes apply when taxpayers request revocation of intent or file voluntary disclosures.
Code A260 covers gift tax and interest. Code A261 addresses gift tax penalties. Code A262 handles registry taxes for mortgage and land registry services. Code A263 covers penalties for these registry taxes. Taxpayers complete these entries in the Treasury section with details from office documents.
Inspection, compliance, and dispute resolution codes
Nineteen codes (A264 through A284) address amounts owed following tax inspections, conciliation activities, and formal dispute resolutions related to gift tax and mortgage or land registry fees. The codes differentiate based on the specific compliance instrument used.
Failure to appeal scenarios use codes A264 and A265 for gift tax, codes A266 and A267 for registry taxes, and codes A283 and A284 for inheritance-related mortgage and registry taxes.
Penalty-only settlements use codes A268, A269, and A270. Assessments with taxpayer acceptance use codes A271 through A276. Conciliation procedures use codes A277 through A282.
For codes A269, A273, A274, A279, A280, A283, and A284 (which involve inheritance), taxpayers must include the heir’s information. The deceased’s tax code appears in the designated field with identification code “08.”
The Revenue Agency continues to use tax code 9400 for notification fees charged for official documents issued by tax offices.
