F24 tax code 4061

What it is

Italian F24 tax code 4061 stands for: Imposta sulle transazioni di azioni e di altri strumenti partecipativi - art. 1, c. 491, l. n. 228/2012 - sanzioni

How to use it on the F24 form

On the F24 form, code 4061 goes in the "Erario" section.

Code 4061 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 4061, you fill in the instalment/region/province/month field, the reference year and the amount.

How 4061 differs from similar codes

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

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