F24 tax code
F24 tax code 2731
Imposta minima suppletiva - articoli 19, 20 e 21 del decreto legislativo 27 dicembre 2023, n. 209
- Sezione F24
- Erario
- Modalità di versamento
- Solo a debito
What it is
Italian F24 tax code 2731 stands for: Imposta minima suppletiva - articoli 19, 20 e 21 del decreto legislativo 27 dicembre 2023, n. 209
How to use it on the F24 form
On the F24 form, code 2731 goes in the "Erario" section.
Code 2731 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 2731, you fill in the instalment/region/province/month field, the reference year and the amount.