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F24 tax code

F24 tax code 1106

Imposta sostitutiva su risultato di gestione fondi mobiliari chiusi

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

What it is

Italian F24 tax code 1106 stands for: Imposta sostitutiva su risultato di gestione fondi mobiliari chiusi

How to use it on the F24 form

On the F24 form, code 1106 goes in the "Erario" section.

Code 1106 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 1106, you fill in the instalment/region/province/month field, the reference year and the amount.