F24 tax code
F24 tax code 7038
Credito d'imposta investimenti ZLS - articolo 13, del decreto-legge 7 maggio 2024, n. 60
- Sezione F24
- Erario
- ModalitĆ di versamento
- A debito o a credito in compensazione
What it is
Italian F24 tax code 7038 stands for: Credito d'imposta investimenti ZLS - articolo 13, del decreto-legge 7 maggio 2024, n. 60
How to use it on the F24 form
On the F24 form, code 7038 goes in the "Erario" section.
Code 7038 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 7038, you fill in the instalment/region/province/month field, the reference year and the amount.