F24 tax code
F24 tax code 2046
Addizionale IRES sui redditi derivanti da attivita' in concessione - acconto seconda rata o in unica soluzione - art. 1, comma 716, legge 27 dicembre 2019, n. 160
- Sezione F24
- Erario
- Modalità di versamento
- Solo a debito
What it is
Italian F24 tax code 2046 stands for: Addizionale IRES sui redditi derivanti da attivita' in concessione - acconto seconda rata o in unica soluzione - art. 1, comma 716, legge 27 dicembre 2019, n. 160
How to use it on the F24 form
On the F24 form, code 2046 goes in the "Erario" section.
Code 2046 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 2046, you fill in the instalment/region/province/month field, the reference year and the amount.
How 2046 differs from similar codes
These codes open with the same official wording. What changes is who or what they apply to:
- 2046 (This code): acconto seconda rata o in unica soluzione
- 2047: saldo