F24 tax code
F24 tax code 2005
Addizionale all'IRES - art. 31, c.3, D.L. 185/2008 - acconto seconda rata o acconto in unica soluzione
- Sezione F24
- Erario
- Modalità di versamento
- Solo a debito
What it is
Italian F24 tax code 2005 stands for: Addizionale all'IRES - art. 31, c.3, D.L. 185/2008 - acconto seconda rata o acconto in unica soluzione
How to use it on the F24 form
On the F24 form, code 2005 goes in the "Erario" section.
Code 2005 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 2005, you fill in the instalment/region/province/month field, the reference year and the amount.
How 2005 differs from similar codes
These codes open with the same official wording. What changes is who or what they apply to: