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F24 tax code

F24 tax code 3962

TASI- tributo per i servizi indivisibili -art.1.c.639-l.n.147/2013 e successive modifiche-interessi

Sezione F24
Enti locali
Modalità di versamento
Solo a debito

What it is

Italian F24 tax code 3962 stands for: TASI- tributo per i servizi indivisibili -art.1.c.639-l.n.147/2013 e successive modifiche-interessi

How to use it on the F24 form

On the F24 form, code 3962 goes in the "Enti locali" section.

Code 3962 is "debit only": the amount goes in the "importi a debito versati" (debit) column and cannot be offset against a credit.

How 3962 differs from similar codes

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

  • 3962 (This code): modifiche-interessi
  • 3963: modificazioni-sanzioni