F24 tax code
F24 tax code 6492
IVA derivante da rettifica per i contribuenti minimi in franchigia - art. 32bis DPR 633/1972
- Sezione F24
- Erario
- Modalità di versamento
- Solo a debito
What it is
Italian F24 tax code 6492 stands for: IVA derivante da rettifica per i contribuenti minimi in franchigia - art. 32bis DPR 633/1972
How to use it on the F24 form
On the F24 form, code 6492 goes in the "Erario" section.
Code 6492 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 6492, you fill in the instalment/region/province/month field, the reference year and the amount.