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F24 tax code

F24 tax code 1672

Imposta sostitutiva premi non imponibili imposta sul valore aggiunto

Sezione F24
Erario
Modalità di versamento
Solo a debito

What it is

Italian F24 tax code 1672 stands for: Imposta sostitutiva premi non imponibili imposta sul valore aggiunto

How to use it on the F24 form

On the F24 form, code 1672 goes in the "Erario" section.

Code 1672 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 1672, you fill in the instalment/region/province/month field, the reference year and the amount.