F24 tax code
F24 tax code 6036
Credito IVA art. 38bis comma 2 DPR 633/1972 1 trimestre
- Sezione F24
- Erario
- Modalità di versamento
- A debito o a credito in compensazione
What it is
Italian F24 tax code 6036 stands for: Credito IVA art. 38bis comma 2 DPR 633/1972 1 trimestre
How to use it on the F24 form
On the F24 form, code 6036 goes in the "Erario" section.
Code 6036 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 6036, you fill in the instalment/region/province/month field, the reference year and the amount.