Italy – Deadlines for Income Tax Returns

Modello Redditi PF

The tax return is called “PF” standing for Persone Fisiche (individuals). Modello in Italian means “Form”. The PF form is for use by individuals who are not able to present the simplified tax return (the modello 730) as well as certain other entities.

The tax return is divided into sections according to the different types of income to be reported. As well as sections for the reporting of various types of income according to the categories in the Italian Tax Code, it also has sections for the claiming of tax deductible/creditable items such as deductions for dependents, medical and energy saving plant installation costs, and foreign tax credits, .

It also has a section for the declaration of foreign assets and the payment of the relevant wealth taxes. If you have filed a Form 730, and if you have foreign assets(or indeed income) that cannot be included in the short from 730 then you must file the Redditi PF form  in order to complete these foreign asset and income reporting requirements.

Deadline For Filing

The final deadline for filing the return is 30 November 2021.

Tax Agency Forms

Tax returns must be completed using the standard forms which must be filed online.

You may be able to file online via the Tax Agency’s Web forms here. You need to access with your SPID or with an alternative set of Italian Government electronic credential process.

Alternatively you can download the software here and upload the return once you have completed it, suing the software and your Tax Agency electronic login credentials.

The forms themselves in pdf copy along with the instructions for compilation can be found by following the links below:

Fascicolo/Bundle 1

Modello Redditi Persone fisiche (PF) 2021 – Fascicolo 1 – pdf

Istruzioni per la compilazione del modello Redditi Pf fascicolo 1 – pdf

FRONT PAGE – Personal Data
DEPENDENT FAMILY MEMBERS
SECTION RA – Income from land
SECTION RB – Income from buildings and other data
SECTION RC – Income from employment and assimilated work
SECTION CR – Tax credits
SECTION RP – Charges and expenses
SECTION LC – Cedolare Secca-Flat tax on rental income
SECTION RN – Determination of IRPEF
SECTION RV – Regional and municipal IRPEF surcharge
SECTION DI – Supplementary declaration
SECTION RX – Result of the declaration

Fascicolo/Bundle 2

 Modello Redditi Persone fisiche (Pf) 2021 – Fascicolo 2 – pdf

 Istruzioni per la compilazione del modello Redditi Pf fascicolo 2 – pdf

SECTION RH Income from participation in partnerships and assimilated companies
SECTION RL Other income
SECTION RM Income subject to separate taxation and substitute tax and substitute tax
SECTION RT Capital gains of a financial nature
SECTION RR Social security contributions
SECTION RW Investments abroad and/or foreign assets of a financial nature of a financial nature –  monitoring – IVIE/IVAFE
SECTION AC Communication from the condominium administrator
NON-RESIDENT INDIVIDUALS  Guide to the Compilation of the Form PF

Fascicolo/Bundle 3

 Modello Redditi Persone fisiche (Pf) 2021 – Fascicolo 3 – pdf

 Istruzioni per la compilazione del modello Redditi Pf fascicolo 3 – pdf

SECTION RE Income from self-employment deriving from the exercise of arts and professions
SECTION RF Businesses on the Ordinary Accounting regime
SECTION RG Businesses on the Simplified Accounting regime
SECTION LM Flat rate regime  for small businesses, young entrepreneurs and workers on lay-off schemes
SECTION RD Animal husbandry, plant production and other agricultural activities
SECTION RS Summary schedules for SECTIONS RA, RD, RE, RF, RG, RH and LM
SECTION RQ Substitute and additional IRPEF taxes
SECTION FC Income of foreign controlled companies (CFC)
SECTION NR New residents
SECTION CE Tax credit for income produced abroad
SECTION TR Exit tax and incoming tax values
SECTION RU Tax credits for business

Link to Italian Tax Agency website