F24 tax code
F24 tax code 6764
Credito d'imposta per l'acquisto delle apparecchiature informatiche accessori maturato dal 12/02/2003-art. 14 c.8 l.n. 388/2000
- Sezione F24
- Erario
- Modalità di versamento
- A debito o a credito in compensazione
What it is
Italian F24 tax code 6764 stands for: Credito d'imposta per l'acquisto delle apparecchiature informatiche accessori maturato dal 12/02/2003-art. 14 c.8 l.n. 388/2000
How to use it on the F24 form
On the F24 form, code 6764 goes in the "Erario" section.
Code 6764 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 6764, you fill in the instalment/region/province/month field, the reference year and the amount.
How 6764 differs from similar codes
These codes open with the same official wording. What changes is who or what they apply to:
- 6764 (This code): 14 c.8 l.n. 388/2000
- 6763: 13 c.5 l.n. 388/2000