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F24 tax code

F24 tax code 1104

Imposta sostitutiva su risultato da gestione fondi tramite intermediari e sicav

Sezione F24
Erario
Modalità di versamento
A debito o a credito in compensazione

What it is

Italian F24 tax code 1104 stands for: Imposta sostitutiva su risultato da gestione fondi tramite intermediari e sicav

How to use it on the F24 form

On the F24 form, code 1104 goes in the "Erario" section.

Code 1104 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 1104, you fill in the instalment/region/province/month field, the reference year and the amount.