F24 tax code 1301

What it is

Italian F24 tax code 1301 stands for: Retribuzioni pensioni trasferte mensilità aggiuntive e conguagli valle d'Aosta impianti fuori regione

How to use it on the F24 form

On the F24 form, code 1301 goes in the "Erario" section.

Code 1301 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 1301, you fill in the instalment/region/province/month field, the reference year and the amount.