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F24 tax code

F24 tax code 1103

Imposta sostitutiva sui risultati da gestione patrimoniale

Sezione F24
Erario
Modalità di versamento
Solo a debito

What it is

Italian F24 tax code 1103 stands for: Imposta sostitutiva sui risultati da gestione patrimoniale

How to use it on the F24 form

On the F24 form, code 1103 goes in the "Erario" section.

Code 1103 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 1103, you fill in the instalment/region/province/month field, the reference year and the amount.