F24 tax code
F24 tax code 2522
Imposta di bollo sulle fatture elettroniche - secondo trimestre - art 6 DM 17/6/2014
- Sezione F24
- Erario
- Modalità di versamento
- Solo a debito
What it is
Italian F24 tax code 2522 stands for: Imposta di bollo sulle fatture elettroniche - secondo trimestre - art 6 DM 17/6/2014
How to use it on the F24 form
On the F24 form, code 2522 goes in the "Erario" section.
Code 2522 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 2522, you fill in the instalment/region/province/month field, the reference year and the amount.
How 2522 differs from similar codes
These codes open with the same official wording. What changes is who or what they apply to: