F24 tax code
F24 tax code 3952
Tariffa - art. 1, c. 668, l. n. 147/2013 - art. 14, c. 29 DL n. 201/2011 - sanzioni
- Sezione F24
- Enti locali
- Modalità di versamento
- Solo a debito
What it is
Italian F24 tax code 3952 stands for: Tariffa - art. 1, c. 668, l. n. 147/2013 - art. 14, c. 29 DL n. 201/2011 - sanzioni
How to use it on the F24 form
On the F24 form, code 3952 goes in the "Enti locali" section.
Code 3952 is "debit only": the amount goes in the "importi a debito versati" (debit) column and cannot be offset against a credit.
How 3952 differs from similar codes
These codes open with the same official wording. What changes is who or what they apply to:
- 3952 (This code): 201/2011
- 3951: 201/2011- interessi