Skip to main content

F24 tax code

F24 tax code 3916

IMU - imposta municipale propria per le aree fabbricabili - comune

Sezione F24
Enti locali
Modalità di versamento
Solo a debito

What it is

Italian F24 tax code 3916 stands for: IMU - imposta municipale propria per le aree fabbricabili - comune

How to use it on the F24 form

On the F24 form, code 3916 goes in the "Enti locali" section.

Code 3916 is "debit only": the amount goes in the "importi a debito versati" (debit) column and cannot be offset against a credit.

How 3916 differs from similar codes

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

  • 3916 (This code): comune
  • 3917: Stato