F24 tax code
F24 tax code 1125
Impo. sostit. per riallineam. diff. valori civ. e fisc. elem. patrim soc. aderenti al consol. naz., al consolid mond. e reg. trasp. fisc- artt 128,141,115,c. 11 tuir- art. 1, comma 49- legge 244/07
- Sezione F24
- Erario
- Modalità di versamento
- A debito o a credito in compensazione
What it is
Italian F24 tax code 1125 stands for: Impo. sostit. per riallineam. diff. valori civ. e fisc. elem. patrim soc. aderenti al consol. naz., al consolid mond. e reg. trasp. fisc- artt 128,141,115,c. 11 tuir- art. 1, comma 49- legge 244/07
How to use it on the F24 form
On the F24 form, code 1125 goes in the "Erario" section.
Code 1125 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 1125, you fill in the instalment/region/province/month field, the reference year and the amount.