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F24 tax code

F24 tax code 2415

Imposta sul patrimonio netto dell'impresa societa' di capitali ed enti

Sezione F24
Erario
Modalità di versamento
Solo a debito

What it is

Italian F24 tax code 2415 stands for: Imposta sul patrimonio netto dell'impresa societa' di capitali ed enti

How to use it on the F24 form

On the F24 form, code 2415 goes in the "Erario" section.

Code 2415 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 2415, you fill in the instalment/region/province/month field, the reference year and the amount.