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F24 tax code

F24 tax code 2041

Addizionale IRES per gli intermediari finanziari - acconto prima rata - art. 1, comma 65, legge 28 dicembre 2015, n. 208

Sezione F24
Erario
Modalità di versamento
Solo a debito

What it is

Italian F24 tax code 2041 stands for: Addizionale IRES per gli intermediari finanziari - acconto prima rata - art. 1, comma 65, legge 28 dicembre 2015, n. 208

How to use it on the F24 form

On the F24 form, code 2041 goes in the "Erario" section.

Code 2041 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 2041, you fill in the instalment/region/province/month field, the reference year and the amount.

How 2041 differs from similar codes

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

  • 2041 (This code): acconto prima rata
  • 2025: saldo
  • 2042: seconda rata o in unica soluzione