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F24 tax code

F24 tax code 2726

Imposta sostitutiva sulla rivalutazione dei beni iscritti in bilancio

Sezione F24
Erario
Modalità di versamento
Solo a debito

What it is

Italian F24 tax code 2726 stands for: Imposta sostitutiva sulla rivalutazione dei beni iscritti in bilancio

How to use it on the F24 form

On the F24 form, code 2726 goes in the "Erario" section.

Code 2726 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 2726, you fill in the instalment/region/province/month field, the reference year and the amount.

How 2726 differs from similar codes

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

  • 2726 (This code): iscritti in bilancio
  • 1811: d'impresa e delle partecipazioni