F24 tax code
F24 tax code 3938
Imposta/contributo di soggiorno-art. 14, c. 16, lett. e) del DL n. 78/2010 e art. 4 , c. 1, DLGS n. 23/2011 - sanzioni
- Sezione F24
- Enti locali
- Modalità di versamento
- Solo a debito
What it is
Italian F24 tax code 3938 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 - sanzioni
How to use it on the F24 form
On the F24 form, code 3938 goes in the "Enti locali" section.
Code 3938 is "debit only": the amount goes in the "importi a debito versati" (debit) column and cannot be offset against a credit.
How 3938 differs from similar codes
These codes open with the same official wording. What changes is who or what they apply to: