F24 tax code
F24 tax code 1939
Contributo straordinario contro il caro bollette - interessi - art. 37, comma 1, del decreto-legge 31 marzo 2022, n. 21
- Sezione F24
- Erario
- Modalità di versamento
- Solo a debito
What it is
Italian F24 tax code 1939 stands for: Contributo straordinario contro il caro bollette - interessi - art. 37, comma 1, del decreto-legge 31 marzo 2022, n. 21
How to use it on the F24 form
On the F24 form, code 1939 goes in the "Erario" section.
Code 1939 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 1939, you fill in the instalment/region/province/month field, the reference year and the amount.
How 1939 differs from similar codes
These codes open with the same official wording. What changes is who or what they apply to: