F24 tax code
F24 tax code 1628
Eccedenza di versamenti di ritenute da lavoro autonomo, provvigioni e redditi diversi - art. 15, comma 1, lettera b) D.Lgs. n. 175/2014
- Sezione F24
- Erario
- Modalità di versamento
- A debito o a credito in compensazione
What it is
Italian F24 tax code 1628 stands for: Eccedenza di versamenti di ritenute da lavoro autonomo, provvigioni e redditi diversi - art. 15, comma 1, lettera b) D.Lgs. n. 175/2014
How to use it on the F24 form
On the F24 form, code 1628 goes in the "Erario" section.
Code 1628 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 1628, you fill in the instalment/region/province/month field, the reference year and the amount.
How 1628 differs from similar codes
These codes open with the same official wording. What changes is who or what they apply to: