Who must submit a tax return form

Latest update: 06/05/2024

The form Redditi Persone Fisiche (personal income tax) must be used by taxpayers if in the tax reporting year, entered in the tax return form, they generated the following:

  • business income, including from partnerships
  • income from self-employment
  • miscellaneous income (listed in Article 67 of the Income Tax Consolidation Act) not included in those declarable using form 730
  • capital gains arising from the disposal of qualifying holdings or the disposal of non-qualifying holdings in companies resident in countries with low taxation or territories whose securities are not traded on regulated markets
  • revenue from trusts, as beneficiariess
  • property income (from buildings and land owned in Italy)
  • capital income
  • income from employed work (including income similar to income from subordinate employment and retirement income).

A tax return for income generated in Italy must also be submitted on behalf of deceased taxpayers.

This page is part of the European Commission’s Your Europe portal.

Did you find what you were looking for?