F24 tax code 3972

What it is

Italian F24 tax code 3972 stands for: Impi - imposta immobiliare sulle piattaforme marine interessi da accertamento - comune

How to use it on the F24 form

On the F24 form, code 3972 goes in the "Enti locali" section.

Code 3972 is "debit only": the amount goes in the "importi a debito versati" (debit) column and cannot be offset against a credit.

How 3972 differs from similar codes

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

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