Skip to main content

F24 tax code

F24 tax code 1814

Imposta patrimoniale sui fondi immobiliari a ristretta base partecipativa e familiari - articolo 82, comma 17, decreto legge 25/06/2008, n. 112 - ris. 32/e del 4-2-2009

Sezione F24
Erario
ModalitĆ  di versamento
Solo a debito

What it is

Italian F24 tax code 1814 stands for: Imposta patrimoniale sui fondi immobiliari a ristretta base partecipativa e familiari - articolo 82, comma 17, decreto legge 25/06/2008, n. 112 - ris. 32/e del 4-2-2009

How to use it on the F24 form

On the F24 form, code 1814 goes in the "Erario" section.

Code 1814 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 1814, you fill in the instalment/region/province/month field, the reference year and the amount.