F24 tax code 4058

What it is

Italian F24 tax code 4058 stands for: Imposta sulle transazioni di azioni e di altri strumenti partecipativi art. 1, c. 491, l. n. 228/2012

How to use it on the F24 form

On the F24 form, code 4058 goes in the "Erario" section.

Code 4058 is "debit only": the amount goes in the "importi a debito versati" (debit) column and cannot be offset against a credit.

In the Erario section, on the same line as code 4058, you fill in the instalment/region/province/month field, the reference year and the amount.

How 4058 differs from similar codes

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

• 4058 (This code): art. 1, c. 491, l. n. 228/2012
• 4061: - art. 1, c. 491, l. n. 228/2012
• 4062: - art. 1, c. 491, l. n. 228/2012