F24 tax code
F24 tax code 2115
Imposta sul reddito prodotto da imprese estere controllate.art. 127 bis del tuir - soggetti IRPEG - primo acconto
- Sezione F24
- Erario
- Modalità di versamento
- Solo a debito
What it is
Italian F24 tax code 2115 stands for: Imposta sul reddito prodotto da imprese estere controllate.art. 127 bis del tuir - soggetti IRPEG - primo acconto
How to use it on the F24 form
On the F24 form, code 2115 goes in the "Erario" section.
Code 2115 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 2115, you fill in the instalment/region/province/month field, the reference year and the amount.
How 2115 differs from similar codes
These codes open with the same official wording. What changes is who or what they apply to: