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F24 tax code

F24 tax code 3970

Impi - imposta immobiliare sulle piattaforme marine - Stato

Sezione F24
Enti locali
Modalità di versamento
Solo a debito

What it is

Italian F24 tax code 3970 stands for: Impi - imposta immobiliare sulle piattaforme marine - Stato

How to use it on the F24 form

On the F24 form, code 3970 goes in the "Enti locali" section.

Code 3970 is "debit only": the amount goes in the "importi a debito versati" (debit) column and cannot be offset against a credit.

How 3970 differs from similar codes

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

  • 3970 (This code): - Stato
  • 3971: comune
  • 3972: interessi da accertamento
  • 3973: sanzioni da accertamento