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F24 tax code

F24 tax code 3920

Tassa smaltimento dei rifiuti solidi urbani - tariffa gestione rifiuti urbani

Sezione F24
Enti locali
Modalità di versamento
Solo a debito

What it is

Italian F24 tax code 3920 stands for: Tassa smaltimento dei rifiuti solidi urbani - tariffa gestione rifiuti urbani

How to use it on the F24 form

On the F24 form, code 3920 goes in the "Enti locali" section.

Code 3920 is "debit only": the amount goes in the "importi a debito versati" (debit) column and cannot be offset against a credit.

How 3920 differs from similar codes

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

  • 3920 (This code): rifiuti urbani
  • 3921: rif. urbani-interessi
  • 3922: rif. urbani-sanzioni