F24 tax code
F24 tax code 1859
Imposta sostitutiva sul saldo attivo di rivalutazione - art. 6-bis del decreto-legge 8 aprile 2020, n. 23
- Sezione F24
- Erario
- ModalitĆ di versamento
- A debito o a credito in compensazione
What it is
Italian F24 tax code 1859 stands for: Imposta sostitutiva sul saldo attivo di rivalutazione - art. 6-bis del decreto-legge 8 aprile 2020, n. 23
How to use it on the F24 form
On the F24 form, code 1859 goes in the "Erario" section.
Code 1859 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 1859, you fill in the instalment/region/province/month field, the reference year and the amount.
How 1859 differs from similar codes
These codes open with the same official wording. What changes is who or what they apply to:
- 1859 (This code): 6-bis del decreto-legge 8 aprile 2020, n. 23
- 1857: 110, comma 3, del decreto legge 14 agosto 2020, n. 104, e s.m