F24 tax code
F24 tax code 3933
Tassa/canone per l'occupazione di spazi ed aree pubbliche (TOSAP/COSAP) - interessi
- Sezione F24
- Enti locali
- Modalità di versamento
- Solo a debito
What it is
Italian F24 tax code 3933 stands for: Tassa/canone per l'occupazione di spazi ed aree pubbliche (TOSAP/COSAP) - interessi
How to use it on the F24 form
On the F24 form, code 3933 goes in the "Enti locali" section.
Code 3933 is "debit only": the amount goes in the "importi a debito versati" (debit) column and cannot be offset against a credit.
How 3933 differs from similar codes
These codes open with the same official wording. What changes is who or what they apply to:
- 3933 (This code): interessi
- 3934: sanzioni