What is tributo code 9526 and how to use it: complete guide

If you have received a notice of non-compliance from the Italian Tax Office (Agenzia delle Entrate), it is important to understand how to proceed. Often, such notices contain the code tributo 9526 , which is related to severance pay (TFR) and pension payments .

What does tributo code 9526 mean?

Code 9526 is used to pay amounts identified by automated tax return audits concerning errors in severance pay and pension payments . This code allows the taxpayer to settle the debt via Form F24 after receiving the appropriate notification from the tax office.

Code 9527: What's the difference?

It is also worth mentioning the tributo code 9527 , which is used to pay taxes on income taxed at a separate tax rate - for example, wage arrears for past periods . Unlike code 9526, it is used to pay the IRPEF tax under a special tax regime.

What to do when receiving a notice from the tax authorities

When you receive such a notice, you have 30 days to choose one of two options:

1. Admit that the tax authorities are right and pay the debt (with the application of a reduced penalty).

2. Dispute the notice by providing explanations and documents confirming your case.

If you accept the first path, then:

• Tributo code used is 9526 .

• Payment is made via form F24.

• The amount includes tax, penalties (in reduced form) and interest.

• Installments are possible: up to 6 quarterly payments for amounts up to €5,000, and up to 20 for amounts higher.

If you disagree with the notice, you can file an objection through the IRS office , the Civis online service , or in person.

How to fill out form F24 with code 9526 correctly

In case of payment by notification , the standard form F24 (not simplified) should be used. The following data is entered in the "Erario" section:

• Tributo code : 9526

• Year : indicates the tax period for which the adjustment is made

• Amount : The total amount to be paid, including tax, interest and penalties.

• Installment (if any) : indicated, for example, 0104 (1st of 4 payments)

Ravvedimento operoso and code 9526: when and how to apply

If you have already received a notice of non-compliance, ravvedimento operoso (voluntary adjustment) no longer applies . However, if you have missed one of the installment payments (not the first one), you can still restore the right to voluntary payment with a reduced penalty:

• Payment is possible until the date of the next payment or within 90 days after the end of the entire installment (if this was the last one).

• Use tributo source code for tax (not 9526!).

• For penalties, the code is 8911 , and for interest, the code is 1991 .

Important : interest on installments cannot be reduced, but it must be paid together with the tax, otherwise the payment is considered invalid.