F24 tax code
F24 tax code 1535
Successioni - Sanzione da ravvedimento - imposte e tasse ipotecarie e catastali e imposta sulle successioni - art. 13 d.lgs. n. 472/1997
- Sezione F24
- Erario
- Modalità di versamento
- Solo a debito
What it is
Italian F24 tax code 1535 stands for: Successioni - Sanzione da ravvedimento - imposte e tasse ipotecarie e catastali e imposta sulle successioni - art. 13 d.lgs. n. 472/1997
How to use it on the F24 form
On the F24 form, code 1535 goes in the "Erario" section.
Code 1535 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 1535, you fill in the instalment/region/province/month field, the reference year and the amount.
How 1535 differs from similar codes
These codes open with the same official wording. What changes is who or what they apply to:
- 1535 (This code): imposte e tasse ipotecarie e catastali e imposta sulle successioni
- 1536: imposta di bollo