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F24 tax code

F24 tax code 1302

Emolumenti arretrati valle d'Aosta impianti fuori regione

Sezione F24
Erario
Modalità di versamento
Solo a debito

What it is

Italian F24 tax code 1302 stands for: Emolumenti arretrati valle d'Aosta impianti fuori regione

How to use it on the F24 form

On the F24 form, code 1302 goes in the "Erario" section.

Code 1302 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 1302, you fill in the instalment/region/province/month field, the reference year and the amount.