Filing your taxes in Italy might feel daunting, but understanding the rules and preparing in advance can make a world of difference—especially if you’re an expat, non-resident property owner, or new Italian resident. This complete guide walks you through every essential step, from obtaining your codice fiscale (tax ID number) to submitting your tax return online, so you stay compliant and avoid unwanted penalties.
Obtain Your Codice Fiscale First
Before you can file Italian taxes, everyone—expats, residents, or non-residents—must have a codice fiscale (Italian tax code, similar to a Social Security Number). EU citizens can apply at any local tax office (ufficio delle entrate) with an identity card or passport. Non-EU citizens need to visit a designated tax office, police headquarters (questura), or request the codice fiscale through the Italian embassy abroad if not yet in Italy. Having this ID is the gateway to every official financial process in Italy, including tax filing.
Determine If You Must File: Resident vs. Non-Resident Obligations
Your tax residency status defines your obligations. You’re considered a tax resident if, for more than 183 days in a tax year, you meet any of these:
- Are registered with the resident population registry (Anagrafe)
- Have declared an Italian domicile
- Your main family, professional, or economic interests (“center of vital interests”) are in Italy
Here’s what this means in practice:
- Residents: You are taxed on your worldwide income and assets. Filing is required if your income exceeds statutory allowances, or if you wish to claim tax deductions or potential refunds. Employees and pensioners often benefit from simplified, pre-filled forms.
- Non-residents: (Such as foreign homeowners or expats living abroad) You’re liable only on Italian-sourced income—think rental income, employment in Italy, or gains from Italian assets. Filing is necessary for any taxable Italian income, including reporting rental earnings even if deductions drop your tax due to zero.
A common misconception is that owning Italian property makes you a tax resident—this is not the case. Residency depends on the 183-day rule or presence of vital interests, not asset ownership. Another myth: “If taxes were withheld at source, I don’t need to file.” In reality, filing may help correct errors or secure refunds.
Which Income Is Reportable in Italy
- Residents: Must report all global income—salaries, pensions, business/freelance work, real estate rentals (in Italy or abroad), foreign investments, and overseas bank accounts.
- Non-Residents: Only need to declare Italian-sourced income, guided by Article 23 of the TUIR (Italy’s Income Tax Code):
- Salaried or assimilated income earned in Italy (reported in the “RC” section of the tax form)
- Rental income from Italian property
- Capital gains on Italian assets (subject to a 26% flat tax unless reduced by treaty)
- Pensions, self-employed, or business income produced in Italy
Tax deductions (like medical bills, mortgage interest, or eco-friendly renovations) can lower your taxable income and are available to both residents and non-residents if related to Italian-sourced income.
Required Documents to Get Started
Before you prepare your Italian income tax return, gather these core documents:
- Your codice fiscale
- A valid passport or national ID card
- Proofs of income: Wage/salary statements (e.g., P60, W-2), rental contracts, or bank statements showing Italian income
- Receipts for deductible expenses: Healthcare, insurance, charitable donations, home renovation invoices
- If non-resident, proof of your foreign address
- Pre-filled summary from prior employer or pension provider with tax withheld (can be downloaded online)
Which Form to Use
- Modello 730: For residents who are employees or pensioners (and their spouses for joint filing). This simplified form is usually pre-completed online, and any balance owed or refund is settled via your salary or pension.
- Modello Redditi PF: For all other cases—self-employed, non-residents, and residents with complex income, such as from abroad or with foreign assets (must complete section Quadro RW). Non-residents must file individually; joint filing isn’t allowed.
Both forms are primarily in Italian, but authoritative English-language guides are available via the Italian Revenue Agency’s online portal.
Practical Next Steps to File and Pay
- Register online: Residents can get access using SPID (digital ID) through poste.it or similar providers. Non-residents can activate a profile via Fisconline / Entratel or, if needed, by paper application.
- Access the Revenue Agency portal: Go to agenziaentrate.gov.it. Log into your account, download the pre-filled Modello 730 or Redditi PF for the previous tax year (Italy’s tax year matches the calendar year).
- Complete and submit your return:
- Submission deadlines (for prior year):
- Modello 730: Submit online by September 30
- Modello Redditi PF: Submit online by September 30 (occasionally extended to October 31); paper submissions due by June 30
If you file late, you can still submit up to February 28 of the following year for a €25 penalty.
- Pay any taxes due: Use the F24 payment form. Payment is possible through your Italian banking portal, the official F24 Web service, or direct bank transfer (for non-residents). If the tax is over €257, split payments: 40% by June or July, and the remaining 60% by November 30. Don't forget possible advance payments.
- Double-check your deadlines and documentation: The Revenue Agency updates due date calendars annually. For beginners or those with complicated tax positions, consider using a CAF (tax assistance center) or accountant (commercialista)—these basic services are widely available and especially helpful the first time you file.
Even if no tax is due, filing ensures compliance and avoids steep penalties (starting at 25% of any unpaid tax). If you own Italian property, remember to declare and pay IMU (property tax) to your local comune—this is a separate process.
Don’t put things off: If you’re starting now, you’ll be ready for your 2025 return, which you’ll file in 2026. Early action means less stress and more financial peace of mind!
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