F24 tax code
F24 tax code 1021
Imposte sostitutive su riserve o fondi in sospensione di imposta
- Sezione F24
- Erario
- Modalità di versamento
- A debito o a credito in compensazione
What it is
Italian F24 tax code 1021 stands for: Imposte sostitutive su riserve o fondi in sospensione di imposta
How to use it on the F24 form
On the F24 form, code 1021 goes in the "Erario" section.
Code 1021 can be used both to pay an amount owed (debit) and to offset a credit: the amount goes in the "importi a debito versati" column or in the "importi a credito compensati" column.
In the Erario section, on the same line as code 1021, you fill in the instalment/region/province/month field, the reference year and the amount.