F24 tax code
F24 tax code 4060
Imposta sulle negoziazioni ad alta frequenza relative ad azioni e strumenti partecipativi - art. 1, c. 495, l. n. 228/2012
- Sezione F24
- Erario
- Modalità di versamento
- Solo a debito
What it is
Italian F24 tax code 4060 stands for: Imposta sulle negoziazioni ad alta frequenza relative ad azioni e strumenti partecipativi - art. 1, c. 495, l. n. 228/2012
How to use it on the F24 form
On the F24 form, code 4060 goes in the "Erario" section.
Code 4060 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 4060, you fill in the instalment/region/province/month field, the reference year and the amount.
How 4060 differs from similar codes
These codes open with the same official wording. What changes is who or what they apply to: