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F24 tax code

F24 tax code 1988

Interessi da ravvedimento quota IRPEF impianti in Sicilia decreto 19/12/2013

Sezione F24
Erario
Modalità di versamento
Solo a debito

What it is

Italian F24 tax code 1988 stands for: Interessi da ravvedimento quota IRPEF impianti in Sicilia decreto 19/12/2013

How to use it on the F24 form

On the F24 form, code 1988 goes in the "Erario" section.

Code 1988 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 1988, you fill in the instalment/region/province/month field, the reference year and the amount.