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F24 tax code

F24 tax code 2526

Imposta di bollo sulle fatture elettroniche - art. 6 decreto 17 giugno 2014 - interessi

Sezione F24
Erario
Modalità di versamento
Solo a debito

What it is

Italian F24 tax code 2526 stands for: Imposta di bollo sulle fatture elettroniche - art. 6 decreto 17 giugno 2014 - interessi

How to use it on the F24 form

On the F24 form, code 2526 goes in the "Erario" section.

Code 2526 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 2526, you fill in the instalment/region/province/month field, the reference year and the amount.

How 2526 differs from similar codes

These codes open with the same official wording. What changes is who or what they apply to:

  • 2526 (This code): art. 6 decreto 17 giugno 2014
  • 2521: primo trimestre- art. 6 decreto 17 giugno 2014
  • 2522: secondo trimestre
  • 2523: terzo trimestre
  • 2525: sanzioni