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F24 tax code

F24 tax code 4731

IRPEF a saldo trattenuta dal sostituto d'imposta

Sezione F24
Erario
Modalità di versamento
Solo a debito

What it is

Italian F24 tax code 4731 stands for: IRPEF a saldo trattenuta dal sostituto d'imposta

How to use it on the F24 form

On the F24 form, code 4731 goes in the "Erario" section.

Code 4731 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 4731, you fill in the instalment/region/province/month field, the reference year and the amount.

How 4731 differs from similar codes

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

  • 4731 (This code):
  • 4331: d'imposta