F24 tax code
F24 tax code 1990
Interessi sul ravvedimento IRES - art. 13 D.Lgs. n. 472 del 18/12/1997, ris. n. 109e del 22/05/2007
- Sezione F24
- Erario
- Modalità di versamento
- Solo a debito
What it is
Italian F24 tax code 1990 stands for: Interessi sul ravvedimento IRES - art. 13 D.Lgs. n. 472 del 18/12/1997, ris. n. 109e del 22/05/2007
How to use it on the F24 form
On the F24 form, code 1990 goes in the "Erario" section.
Code 1990 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 1990, you fill in the instalment/region/province/month field, the reference year and the amount.