F24 tax code
F24 tax code 4082
Opzione art. 167, comma 4-ter, del TUIR - Soggetti IRES con riferimento alle CFC - Saldo
- Sezione F24
- Erario
- Modalità di versamento
- A debito o a credito in compensazione
What it is
Italian F24 tax code 4082 stands for: Opzione art. 167, comma 4-ter, del TUIR - Soggetti IRES con riferimento alle CFC - Saldo
How to use it on the F24 form
On the F24 form, code 4082 goes in the "Erario" section.
Code 4082 can be used both to pay an amount owed (debit) and to offset a credit: the amount goes in the "importi a debito versati" column or in the "importi a credito compensati" column.
In the Erario section, on the same line as code 4082, you fill in the instalment/region/province/month field, the reference year and the amount.
How 4082 differs from similar codes
These codes open with the same official wording. What changes is who or what they apply to: