F24 tax code
F24 tax code 2114
Imposta sul reddito prodotto da imprese estere controllate.art. 127 bis del tuir - soggetti IRPEG - saldo
- Sezione F24
- Erario
- Modalità di versamento
- A debito o a credito in compensazione
What it is
Italian F24 tax code 2114 stands for: Imposta sul reddito prodotto da imprese estere controllate.art. 127 bis del tuir - soggetti IRPEG - saldo
How to use it on the F24 form
On the F24 form, code 2114 goes in the "Erario" section.
Code 2114 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 2114, you fill in the instalment/region/province/month field, the reference year and the amount.
How 2114 differs from similar codes
These codes open with the same official wording. What changes is who or what they apply to: