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