F24 tax code
F24 tax code 3942
Imposta comunale sugli immobili (ICI) per le aree fabbricabili
- Sezione F24
- Enti locali
- Modalità di versamento
- Solo a debito
What it is
Italian F24 tax code 3942 stands for: Imposta comunale sugli immobili (ICI) per le aree fabbricabili
How to use it on the F24 form
On the F24 form, code 3942 goes in the "Enti locali" section.
Code 3942 is "debit only": the amount goes in the "importi a debito versati" (debit) column and cannot be offset against a credit.
How 3942 differs from similar codes
These codes open with the same official wording. What changes is who or what they apply to:
- 3942 (This code):
- 3975: fabbricabili