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F24 tax code

F24 tax code 4072

CPB - Soggetti forfetari - Maggiorazione acconto imposte sui redditi - Art. 31, comma 2, lett. a), del d.lgs. n. 13 del 2024

Sezione F24
Erario
Modalità di versamento
Solo a debito

What it is

Italian F24 tax code 4072 stands for: CPB - Soggetti forfetari - Maggiorazione acconto imposte sui redditi - Art. 31, comma 2, lett. a), del d.lgs. n. 13 del 2024

How to use it on the F24 form

On the F24 form, code 4072 goes in the "Erario" section.

Code 4072 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 4072, you fill in the instalment/region/province/month field, the reference year and the amount.