F24 tax code
F24 tax code 6905
Credito d'imposta investimenti sisma centro Italia -articolo 18 quater comma 1 - decreto-legge 9/2/2017, n.8
- Sezione F24
- Erario
- Modalità di versamento
- A debito o a credito in compensazione
What it is
Italian F24 tax code 6905 stands for: Credito d'imposta investimenti sisma centro Italia -articolo 18 quater comma 1 - decreto-legge 9/2/2017, n.8
How to use it on the F24 form
On the F24 form, code 6905 goes in the "Erario" section.
Code 6905 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 6905, you fill in the instalment/region/province/month field, the reference year and the amount.