F24 tax code
F24 tax code 1791
Imposta sostitutiva sul regime forfetario - acconto seconda rata o in unica soluzione - art. 1, c. 64, legge n. 190/2014
- Sezione F24
- Erario
- Modalità di versamento
- Solo a debito
What it is
Italian F24 tax code 1791 stands for: Imposta sostitutiva sul regime forfetario - acconto seconda rata o in unica soluzione - art. 1, c. 64, legge n. 190/2014
How to use it on the F24 form
On the F24 form, code 1791 goes in the "Erario" section.
Code 1791 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 1791, you fill in the instalment/region/province/month field, the reference year and the amount.
How 1791 differs from similar codes
These codes open with the same official wording. What changes is who or what they apply to:
- 1791 (This code): seconda rata o in unica soluzione
- 1790: prima rata