F24 tax code
F24 tax code 1798
Imposta sostitutiva per i contribuenti minimi - acconto prima rata - art. 1, commi da 96 a 117, l. n. 244/2007 - risoluzione n. 143/e del 08/06/2009
- Sezione F24
- Erario
- Modalità di versamento
- Solo a debito
What it is
Italian F24 tax code 1798 stands for: Imposta sostitutiva per i contribuenti minimi - acconto prima rata - art. 1, commi da 96 a 117, l. n. 244/2007 - risoluzione n. 143/e del 08/06/2009
How to use it on the F24 form
On the F24 form, code 1798 goes in the "Erario" section.
Code 1798 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 1798, you fill in the instalment/region/province/month field, the reference year and the amount.
How 1798 differs from similar codes
These codes open with the same official wording. What changes is who or what they apply to: