F24 tax code
F24 tax code 2040
Quota IRES impianti in Sicilia maggiorazione IRES societa di comodo saldo decreto 19/12/13
- Sezione F24
- Erario
- Modalità di versamento
- A debito o a credito in compensazione
What it is
Italian F24 tax code 2040 stands for: Quota IRES impianti in Sicilia maggiorazione IRES societa di comodo saldo decreto 19/12/13
How to use it on the F24 form
On the F24 form, code 2040 goes in the "Erario" section.
Code 2040 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 2040, you fill in the instalment/region/province/month field, the reference year and the amount.
How 2040 differs from similar codes
These codes open with the same official wording. What changes is who or what they apply to:
- 2040 (This code): saldo decreto 19/12/13
- 2039: acconto seconda rata o unica soluzione decreto del 19/12/13