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F24 tax code

F24 tax code 7771

Superbonus art. 119 DL n. 34/2020 art. 121 DL n. 34/2020 fruizione in dieci rate art. 9, c. 4, DL n. 176/2022

Sezione F24
Erario
Modalità di versamento
A debito o a credito in compensazione

What it is

Italian F24 tax code 7771 stands for: Superbonus art. 119 DL n. 34/2020 art. 121 DL n. 34/2020 fruizione in dieci rate art. 9, c. 4, DL n. 176/2022

How to use it on the F24 form

On the F24 form, code 7771 goes in the "Erario" section.

Code 7771 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 7771, you fill in the instalment/region/province/month field, the reference year and the amount.