ApprofondimentiCircolariMemorandum N. 13 Feb. 11, 2025 Simplified procedure for transmitting data on withholdings made by withholding agents, alternative to submitting Form 770

11 February 2025

Tax withholding agents who exclusively pay compensation to holders of self-employed and salaried income on which they make withholding taxes, as of Feb. 6, 2025, can transmit to the Internal Revenue Service, together with the F24 form for payment of withholding taxes, a special communication of additional data that allows them to avoid the submission in the following year of Form 770.

 

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