What is the Modello Redditi PF?
The Modello Redditi PF (Persone Fisiche, meaning "natural persons") is Italy's comprehensive annual income tax return. It was formerly called the Modello Unico PF. It covers all possible income types and tax situations, from simple employment income to complex multi-source scenarios involving foreign assets and special tax regimes.
Unlike the Modello 730, which is limited to employees and pensioners with straightforward situations, the Modello Redditi PF is the form for anyone whose tax situation doesn't fit the simplified 730 framework.
Who Must File the Modello Redditi PF
You must file the Modello Redditi PF (rather than the 730) if you are:
- Self-employed with a Partita IVA — the 730 is unavailable for Partita IVA holders
- A non-resident with Italian-source income or property — non-residents always file the Modello Redditi PF
- An Italian tax resident with foreign assets or income — the Quadro RW section (foreign asset reporting) exists only in the Modello Redditi PF
- Anyone with income from foreign sources not already reported to Italy
- A small or medium landlord using the cedolare secca who doesn't have an employer to submit the 730 through
- Individuals under special regimes that require disclosure of regime conditions (e.g., Impatriati, forfettario)
If you're a non-resident owning Italian property, you file the Modello Redditi PF every year, even if you owe little or no tax after applying applicable treaties.
Structure of the Form
The Modello Redditi PF is organized into "quadri" (sections), each covering a different type of income or obligation:
- Quadro A, B, C, D, E, F, G, H — Various income categories (land, buildings, employment, self-employment, etc.)
- Quadro RW — Foreign assets and IVAFE/IVIE wealth taxes
- Quadro CE — Foreign tax credits
- Quadro RP — Deductions (medical, mortgage interest, donations)
- Quadro RN, RV — Tax calculation and liquidation sections
For most non-residents with Italian property, the relevant sections are Quadro B (Italian property), Quadro RW (if they're Italian residents with foreign assets), and the calculation sections.
Filing Deadline
The electronic filing deadline for the Modello Redditi PF is October 31 of the year following the tax year. For the 2025 income year, the deadline is October 31, 2026.
The paper filing deadline (rarely used) is June 30, but virtually all filings are now done electronically.
How Tax is Paid
Unlike the Modello 730 where adjustments run through payroll, Modello Redditi PF requires separate tax payments via Modello F24:
- June 30: First IRPEF installment (acconto for the current year plus any balance from the prior year)
- November 30: Second IRPEF installment
The system uses a complex advance payment logic: you pay 100% of the prior year's liability in advance installments (split June and November), and the final balance or excess credit is settled with the return filing.
Working with a commercialista for Modello Redditi PF filings is strongly recommended, especially for non-residents and anyone with foreign-source complications.