F24 tax code
F24 tax code 1792
Imposta sostitutiva sul regime forfetario - saldo -art. 1, c. 64, legge n. 190/2014,
- Sezione F24
- Erario
- Modalità di versamento
- A debito o a credito in compensazione
What it is
Italian F24 tax code 1792 stands for: Imposta sostitutiva sul regime forfetario - saldo -art. 1, c. 64, legge n. 190/2014,
How to use it on the F24 form
On the F24 form, code 1792 goes in the "Erario" section.
Code 1792 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 1792, you fill in the instalment/region/province/month field, the reference year and the amount.