F24 tax code
F24 tax code 2025
Addizionale IRES per gli intermediari finanziari - saldo - articolo 1, comma 65, legge 28 dicembre 2015, n. 208
- Sezione F24
- Erario
- Modalità di versamento
- A debito o a credito in compensazione
What it is
Italian F24 tax code 2025 stands for: Addizionale IRES per gli intermediari finanziari - saldo - articolo 1, comma 65, legge 28 dicembre 2015, n. 208
How to use it on the F24 form
On the F24 form, code 2025 goes in the "Erario" section.
Code 2025 can be used both to pay an amount owed (debit) and to offset a credit: the amount goes in the "importi a debito versati" column or in the "importi a credito compensati" column.
In the Erario section, on the same line as code 2025, you fill in the instalment/region/province/month field, the reference year and the amount.
How 2025 differs from similar codes
These codes open with the same official wording. What changes is who or what they apply to: