F24 tax code
F24 tax code 4723
Imposta sul reddito prodotto da imprese estere controllate.art. 127 bis del tuir - soggetti IRPEF - primo acconto
- Sezione F24
- Erario
- Modalità di versamento
- Solo a debito
What it is
Italian F24 tax code 4723 stands for: Imposta sul reddito prodotto da imprese estere controllate.art. 127 bis del tuir - soggetti IRPEF - primo acconto
How to use it on the F24 form
On the F24 form, code 4723 goes in the "Erario" section.
Code 4723 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 4723, you fill in the instalment/region/province/month field, the reference year and the amount.
How 4723 differs from similar codes
These codes open with the same official wording. What changes is who or what they apply to: