F24 tax code
F24 tax code 1002
Ritenute su emolumenti arretrati
- Sezione F24
- Erario
- Modalità di versamento
- Solo a debito
What it is
Italian F24 tax code 1002 stands for: Ritenute su emolumenti arretrati
How to use it on the F24 form
On the F24 form, code 1002 goes in the "Erario" section.
Code 1002 is "debit only": the amount goes in the "importi a debito versati" (debit) column and cannot be offset against a credit.
In the Erario section, on the same line as code 1002, you fill in the instalment/region/province/month field, the reference year and the amount.