F24 tax code
F24 tax code 6952
Credito dimposta teatri e spettacoli articolo 36-bis del decreto-legge 22 marzo 2021, n. 41
- Sezione F24
- Erario
- Modalità di versamento
- A debito o a credito in compensazione
What it is
Italian F24 tax code 6952 stands for: Credito dimposta teatri e spettacoli articolo 36-bis del decreto-legge 22 marzo 2021, n. 41
How to use it on the F24 form
On the F24 form, code 6952 goes in the "Erario" section.
Code 6952 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 6952, you fill in the instalment/region/province/month field, the reference year and the amount.