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F24 tax code

F24 tax code 6759

credito d'imposta maturato nell'anno 2003-art. 62, comma1, lett.c), legge n.289/02

Sezione F24
Erario
Modalità di versamento
A debito o a credito in compensazione

What it is

Italian F24 tax code 6759 stands for: credito d'imposta maturato nell'anno 2003-art. 62, comma1, lett.c), legge n.289/02

How to use it on the F24 form

On the F24 form, code 6759 goes in the "Erario" section.

Code 6759 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 6759, you fill in the instalment/region/province/month field, the reference year and the amount.