F24 tax code
F24 tax code 7709
Cessione credito - superbonus art. 119 DL n. 34/2020 art. 121 DL n. 34/2020 opzioni dal 01/04/2023
- Sezione F24
- Erario
- Modalità di versamento
- A debito o a credito in compensazione
What it is
Italian F24 tax code 7709 stands for: Cessione credito - superbonus art. 119 DL n. 34/2020 art. 121 DL n. 34/2020 opzioni dal 01/04/2023
How to use it on the F24 form
On the F24 form, code 7709 goes in the "Erario" section.
Code 7709 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 7709, you fill in the instalment/region/province/month field, the reference year and the amount.
How 7709 differs from similar codes
These codes open with the same official wording. What changes is who or what they apply to:
- 7709 (This code): 01/04/2023
- 7708: 01/11/2022