F24 tax code
F24 tax code 2048
IRES articolo 1, commi da 436 a 444, della legge 30 dicembre 2024, n 207 Acconto seconda rata o in unica soluzione
- Sezione F24
- Erario
- Modalità di versamento
- Solo a debito
What it is
Italian F24 tax code 2048 stands for: IRES articolo 1, commi da 436 a 444, della legge 30 dicembre 2024, n 207 Acconto seconda rata o in unica soluzione
How to use it on the F24 form
On the F24 form, code 2048 goes in the "Erario" section.
Code 2048 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 2048, you fill in the instalment/region/province/month field, the reference year and the amount.
How 2048 differs from similar codes
These codes open with the same official wording. What changes is who or what they apply to:
- 2048 (This code): Acconto seconda rata o in unica soluzione
- 2049: Saldo