F24 tax code
F24 tax code 6921
Superbonus art. 119 DL n. 34/2020 - utilizzo in compensazione credito per cessione o sconto - art. 121 DL n. 34/2020
- Sezione F24
- Erario
- Modalità di versamento
- A debito o a credito in compensazione
What it is
Italian F24 tax code 6921 stands for: Superbonus art. 119 DL n. 34/2020 - utilizzo in compensazione credito per cessione o sconto - art. 121 DL n. 34/2020
How to use it on the F24 form
On the F24 form, code 6921 goes in the "Erario" section.
Code 6921 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 6921, you fill in the instalment/region/province/month field, the reference year and the amount.