F24 tax code
F24 tax code 3914
IMU - imposta municipale propria per i terreni - comune
- Sezione F24
- Enti locali
- Modalità di versamento
- Solo a debito
What it is
Italian F24 tax code 3914 stands for: IMU - imposta municipale propria per i terreni - comune
How to use it on the F24 form
On the F24 form, code 3914 goes in the "Enti locali" section.
Code 3914 is "debit only": the amount goes in the "importi a debito versati" (debit) column and cannot be offset against a credit.
How 3914 differs from similar codes
These codes open with the same official wording. What changes is who or what they apply to:
- 3914 (This code): comune
- 3915: Stato