F24 tax code
F24 tax code 7701
Cessione credito - superbonus art. 119 e 121 DL n. 34/2020 - 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 7701 stands for: Cessione credito - superbonus art. 119 e 121 DL n. 34/2020 - art. 121 DL n. 34/2020
How to use it on the F24 form
On the F24 form, code 7701 goes in the "Erario" section.
Code 7701 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 7701, you fill in the instalment/region/province/month field, the reference year and the amount.