F24 tax code
F24 tax code 7774
Superbonus art. 119 DL n. 34/2020 - ulteriore ripartizione in sei rate art. 121, comma 3-ter, DL n. 34/2020
- Sezione F24
- Erario
- Modalità di versamento
- A debito o a credito in compensazione
What it is
Italian F24 tax code 7774 stands for: Superbonus art. 119 DL n. 34/2020 - ulteriore ripartizione in sei rate art. 121, comma 3-ter, DL n. 34/2020
How to use it on the F24 form
On the F24 form, code 7774 goes in the "Erario" section.
Code 7774 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 7774, you fill in the instalment/region/province/month field, the reference year and the amount.