Skip to main content

F24 tax code

F24 tax code 3936

Imposta/contributo di soggiorno-art. 14, c. 16, lett. e) del DL n. 78/2010 e art. 4 , c. 1, DLGS n. 23/2011

Sezione F24
Enti locali
Modalità di versamento
Solo a debito

What it is

Italian F24 tax code 3936 stands for: Imposta/contributo di soggiorno-art. 14, c. 16, lett. e) del DL n. 78/2010 e art. 4 , c. 1, DLGS n. 23/2011

How to use it on the F24 form

On the F24 form, code 3936 goes in the "Enti locali" section.

Code 3936 is "debit only": the amount goes in the "importi a debito versati" (debit) column and cannot be offset against a credit.

How 3936 differs from similar codes

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

  • 3936 (This code):
  • 3937: 23/2011
  • 3938: 23/2011