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F24 tax code

F24 tax code 6856

Credito dimposta per investimenti in beni strumentali nuovi - art. 18, D.L. 24 giugno 2014, n. 91

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

What it is

Italian F24 tax code 6856 stands for: Credito dimposta per investimenti in beni strumentali nuovi - art. 18, D.L. 24 giugno 2014, n. 91

How to use it on the F24 form

On the F24 form, code 6856 goes in the "Erario" section.

Code 6856 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 6856, you fill in the instalment/region/province/month field, the reference year and the amount.