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F24 tax code

F24 tax code 3923

IMU-imposta municipale propria-interessi da accertamento- comune

Sezione F24
Enti locali
Modalità di versamento
Solo a debito

What it is

Italian F24 tax code 3923 stands for: IMU-imposta municipale propria-interessi da accertamento- comune

How to use it on the F24 form

On the F24 form, code 3923 goes in the "Enti locali" section.

Code 3923 is "debit only": the amount goes in the "importi a debito versati" (debit) column and cannot be offset against a credit.