Online Tax Declaration Italy

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Online Tax Declaration Italy: 730 Form and Redditi Form

What is a tax declaration and who has to file it?

The tax declaration is the instrument by which the taxpayer declares to the State the income received in the previous year.

It is not always compulsory to submit it. For example, employees who received income from only one employer are not obliged to do so. However, they do have the option to submit it, if they want to recover deductible expenses incurred during the year.

What is the deadline for submitting tax declarations?

The 730 Form must be submitted no later than September 30th. On the other hand, the Redditi Form 2024 (year 2023) must be submitted by October 15th.

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What happens if I have not submitted my tax declaration?

Late tax return

In case you have not submitted a tax return by the ordinary deadline, you have the option of submitting it within 90 days from the deadline, by paying a penalty of 25€.

The submitted declaration will then be considered regular by the Italian Revenue Agency. Any taxes owed may be paid through ravvedimento operoso (voluntary settlement).

Failure to submit a tax return

If the declaration is not submitted even within the 90-day deadline, the declaration is considered omitted. The consequences are very serious in terms of penalties and possible assessment by the Revenue Agency.

In any case, taxpayers are allowed to submit the declaration, even if it is omitted. The declaration is not considered regular but, in some cases, reduced penalties are provided.

Studio A&P can assist you in regularising your tax position in the event of failure to file a tax return.

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FAQ on Tax Declaration Italy

Except for special exemptions, tax returns are always compulsory. Below are the exceptions that do not entail filing a tax return:

  • Employed work or retirement + main residence and related appurtenances + other non-rented buildings;
  • (continuative and coordinated collaboration) contracts and project work;
  • Exempt income (e.g. pensions paid by Inail for permanent disability or death, some scholarships, war pensions, etc.);​
  • Income subject to substitute tax (not including flat-rate income tax), e.g.: interest on Treasury Bills etc;
  • Income subject to withholding tax at source, e.g.: interest on bank accounts, etc;​
  • Income from land and/or buildings equal to or less than €500;
  • Income from employment or assimilated employment + other types of income equal to or less than a total of €8,176;
  • Pension income + other types of income equal to or less than €8,500 in total;​
  • Pension equal to or less than €7,500 + land (equal to or less than €185.92) + main residence and appurtenances;
  • Allowance paid by spouse + other income for a total of €8,500 or less;
  • Income assimilated to employment.

N.B.: If you fall within these exemption cases, it is in any case advisable to check with a Certified Tax Advisor.

Those who hold only employment income, received by only one employer, are not obliged to submit a tax declaration. In this case, employees may choose to submit it to deduct expenses incurred during the tax year, for which the deduction applies.

Care must be taken to ensure that the employer has all the correct data for withholding tax purposes to be applied to the payroll. ​

For example, the deduction applied for a family member who is no longer dependent for the tax year may result in a debit tax balance for the taxpayer and in the obligation to submit a tax declaration.

To file a tax declaration, you must have:

  • Tax return for the previous year;
  • Certification of income from employment and occasional self-employment received during the year (CU 2024;
  • Documentation concerning leases: contract, annual renewal receipt, etc.;
  • Deductible expenses incurred during the year and related payments (even if in the name of dependents);
  • Advance tax payments (F24 forms);
  • Identity documents and tax code of spouse and family members, as well as the SPID device (if available).

The incomes to be declared in the 730 Form (or Redditi Form) are:

  • Income from employment or assimilated work;
  • Income from occasional self-employment;
  • Income from intellectual works and copyrights;
  • Income from land and buildings (including rental income);
  • Foreign income (new for 2024).

The 730 Form can only be submitted by taxpayers who, during the tax year, have been:​

  1. Employees or retired;
  2. Persons who receive allowances replacing employment income;
  3. Priests of the Catholic Church;
  4. Constitutional judges, national parliamentarians and other holders of elective public offices;
  5. Persons engaged in community service;
  6. Members of cooperatives;
  7. Employees with fixed-term employment contracts for a period of less than one year;
  8. School staff with a fixed-term employment contract;
  9. Agricultural producers exempt from submitting tax substitute declarations (770 Form), Irap tax and VAT.

In the presence of an employer, the 730 Form allows the settlement of the credit or the withholding of the debt resulting from the tax return, directly in the pay slip. ​

In addition, the 730 Form allows joint submission with the spouse and the possibility of settling the debt or credit resulting from the declaration of only one of the spouses.​

In the case of filling in the Unico (Redditi) form, the tax debt can be paid by means of the F24 form, while any credit may be carried forward to the following year or requested for reimbursement from the Revenue Agency, with a longer recovery period for the accrued credit than for the 730 Form.

The 730 Form must be filed and submitted electronically to the Revenue Agency no later than September 30th. The Unico (Redditi) Form must be submitted no later than October 15th.

In both cases, if the deadline falls on a Saturday or public holiday, it is extended to the first available working day.

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