F24 tax code
F24 tax code 1862
Imposta sostitutiva sul maggior valore attribuito alle attivita immateriali - art. 110, comma 8-quater, del decreto-legge 14 agosto 2020, n. 104.
- Sezione F24
- Erario
- ModalitĆ di versamento
- Solo a debito
What it is
Italian F24 tax code 1862 stands for: Imposta sostitutiva sul maggior valore attribuito alle attivita immateriali - art. 110, comma 8-quater, del decreto-legge 14 agosto 2020, n. 104
How to use it on the F24 form
On the F24 form, code 1862 goes in the "Erario" section.
Code 1862 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 1862, you fill in the instalment/region/province/month field, the reference year and the amount.
How 1862 differs from similar codes
These codes open with the same official wording. What changes is who or what they apply to:
- 1862 (This code): alle attivita immateriali
- 1858: ai beni rivalutati