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