Fields marked with the asterisk (*) are mandatory.

The whole form requires 15 minutes to fill

The Italian fiscal year starts on January 1st and ends on December 31st.

The present form does not contain every field of the tax return; if any item is not available in the form, please use the dialog box in the last page.

Use the next and previous button to navigate the form.

REMEMBER! If your fiscal residency is in Italy you need to declare any INCOME generated or ASSET owned in the whole WORLD.

If your fiscal residency is abroad, you will declare only the INCOME generated and the ASSETS owned in Italy.

 

QUADRO A - REDDITI DEI TERRENI

(Land income)

 

This section must be filled only if:

1. You own land (agricultural or construction area)
2. You are in possession of land located in Italy and it has a "rendita"
3. Agricultural tenant of land

You should not fill this section if:

1. Urban adjacent land to main property
2. Land, parks, and gardens recognized of public interest by the "Ministero per i beni e le attività culturali" if it has not generated income

In case the land is not rented the IMU (property tax) paid substitutes in full the income tax (IRPEF) owed.
The agricultural "rendita" always generates a tax liability.

QUADRO B - REDDITI DEI FABBRICATI

(Property income)

 

This section must be filled only if:

1. You own property located in Italy
2. You are a usufructuary of property located in Italy
3. Possess property in Italy (not agricultural property)
4. Società semplici that generate property income

QUADRO C - REDDITI DI LAVORO DIPENDENTE E ASSMILATI

(Employment income)

 

This section must be filled only if:

1. You were employed during the fiscal year
2. You received a pension retirement benefit

 

QUADRO D - REDDITI DIVERSI

(Various sources income)

QUADRO E - ONERI E SPESE

(Deductible expenses)

An individual can also deduct expenses paid for family members included at the first page

QUADRO E - ONERI E SPESE

(Deductible expenses)

Sezione II - Spese e oneri per i quali spetta la deduzione dal reddito complessivo

An individual can deduct expenses paid for family members included at the first page

QUADRO E - ONERI E SPESE

(Expenses for building renovation or recovery)

SEZIONE III A - Spese per gli interventi di recupero del patrimonio edilizio (detrazione d’imposta del 36, 41, 50 o 65 per cento)

QUADRO E - ONERI E SPESE

(Expenses for forniture and VAT paid)

SEZIONE III C - Spese per l’arredo degli immobili e IVA per acquisto abitazione classe A o B (detrazione d’imposta del 50 per cento)

QUADRO E - ONERI E SPESE

(Expenses for building energy efficiency improvements)

SEZIONE IV - Spese per interventi finalizzati al risparmio energetico (detrazione d’imposta del 55 o 65 per cento)

QUADRO E - ONERI E SPESE

SEZIONE V - Detrazioni per gli inquilini con contratto di locazione

(House lease deductions)

The house lease deduction applies to the individuals that sign a house lease contract to be used as the main residency.

 

QUADRO G - CREDITI D'IMPOSTA 

(Tax credit)

ALTRI QUADRI

Tax payer can decided to allocate part of the tax liability (as filed in the tax declaration) to:

1. Religious organisations (8‰)
2. Not for profit organisations (5‰)
3. Political parties (2‰)

The tax payer can decide to leave these fields unmarked (last option of the drop down menu).

FOREIGN ASSETS

This section must be fllled only by ITALIAN RESIDENTS that must declare every foreign eactivity they own globally.

They also must declare the taxes paid abroad to use it as a tax credit.

REMEMBER! The following list must be filled if the assets are held OUTSIDE OF ITALY.