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F24 tax code

F24 tax code 7739

Sconto - sismabonus art. 16 DL n. 63/2013 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 7739 stands for: Sconto - sismabonus art. 16 DL n. 63/2013 art. 121 DL n. 34/2020 - opzioni dal 01/04/2023

How to use it on the F24 form

On the F24 form, code 7739 goes in the "Erario" section.

Code 7739 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 7739, you fill in the instalment/region/province/month field, the reference year and the amount.