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F24 tax code

F24 tax code 2016

Recupero IRES per decadenza dalle agevolazioni a favore degli investimenti in start up innovative - soggetto consolidato o trasparente

Sezione F24
Erario
Modalità di versamento
Solo a debito

What it is

Italian F24 tax code 2016 stands for: Recupero IRES per decadenza dalle agevolazioni a favore degli investimenti in start up innovative - soggetto consolidato o trasparente

How to use it on the F24 form

On the F24 form, code 2016 goes in the "Erario" section.

Code 2016 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 2016, you fill in the instalment/region/province/month field, the reference year and the amount.

How 2016 differs from similar codes

These codes open with the same official wording. What changes is who or what they apply to:

  • 2016 (This code): degli investimenti in start up innovative
  • 2022: delle imprese che avviano una nuova attività economica nelle ZES