F24 tax code
F24 tax code 6946
Contributo a fondo perduto Decreto Sostegni-bis stagionale credito dimposta da utilizzare in compensazione - art. 1, c. 5, DL n. 73 del 2021
- Sezione F24
- Erario
- Modalità di versamento
- Solo a credito in compensazione
What it is
Italian F24 tax code 6946 stands for: Contributo a fondo perduto Decreto Sostegni-bis stagionale credito dimposta da utilizzare in compensazione - art. 1, c. 5, DL n. 73 del 2021
How to use it on the F24 form
On the F24 form, code 6946 goes in the "Erario" section.
Code 6946 is for offsetting a credit only: the amount goes in the "importi a credito compensati" column and cannot be paid as a debit.
In the Erario section, on the same line as code 6946, you fill in the instalment/region/province/month field, the reference year and the amount.
How 6946 differs from similar codes
These codes open with the same official wording. What changes is who or what they apply to: