Background
Filing an Italian annual tax return is a civic duty and a legal one, except where you are not required to file a return. The list of situations where you are exempt from filing an annual return where you are tax resident in Italy for any tax year, or have Italian sources of income (per the technical definition of Italian source income) are very limited.
Types of Return
There are currently two alternative standard forms for filing each with different deadlines.
The Italian tax system offers two main annual personal income tax return forms: Modello 730 and Modello Redditi Persone Fisiche (PF). Which one a taxpayer must use depends on their residency, type of income to be reported, and whether they have an Italian withholding agent. Recent years have seen an extension of who can use the Modello 730.
Modello Redditi PF
The standard tax return is called the “modello Redditi Persone Fisiche”(Individual Income Form)
This is often shorted to from “PF” or “reddito PF” standing for a form to be used by Persone Fisiche (individuals) as opposes to the separate tax retruns for corporate taxpayers. Modello in Italian means “Form”. It was formerly referred to as the “Modello Unico” (unified return) after the addition of VAT sections, formerly reported separately. The PF form is for use by individuals who are not able, under the rules, to present the “simplified” tax return (the modello 730).
Modello 730
This form began life as a simplified return mainly targetted at individuals in receipt of certified income from employment or pension income. The idea was to have a simplified designed to be used mainly to allow taxpayers to report deductions, standard tax credits and indicate a choice for destination of part of their tax.
Over time the 730 has been much expanded so that it now allows reporting of a wide range of income. it also now contains a section “W” to report foreign assets and calculate wealth taxes.
Which Form to Complete?
For most taxpayers the choice is fairly irrelevant and the 730 is to be preferred. Filing a form PF may gain an extension to the filing deadline.
There are however some set rules (applicable for 2026 returns)
When the Modello Redditi PF is mandatory
Holders of a Partita IVA
If you are registered for Italian VAT the 730 instructions, you must file a Modello PF irrespective of:
- business or professional income level,
- applicable regime (e.g Forfettario or Semplificato)
- whether employment income is also present.
- when you registered or de-registered for VAT
Income classified as:
- reddito d’impresa (Business income), or
- reddito di lavoro autonomo professionale (Professional Income)
is still structurally excluded from the 730 and remains confined to Redditi PF.
Non‑Italian tax residents
The 730 remains restricted to tax residents of Italy. Several reliefs, rates and deductions embedded in the 730 presuppose Italian tax.
Filing on behalf of a deceased taxpayer
The instructions still exclude heirs from using the 730 when filing for a deceased person. These cases must use Redditi PF, even where the deceased only had employment or pension income.
Deadlines For Filing and Payment – 2026
The final deadlines for filing the return, without penalty, are set out below and depend on the type of return you are filing. These are sourced from the Tax Agency web page.
Note that the deadlines are subject to extension. Always check the deadline according to your personal circumstances.
| Event | Official deadline |
|---|---|
| Certificazione Unica issuance | 16 March 2026 |
| 730 precompilato available for consultation | 30 April 2026 |
| Opening of modification & submission | May 2026 |
| Final submission deadline | 30 September 2026 |
| 730 integrativo (a favore) | 26 October 2026 |
| 730 rettificativo | 10 November 2026 |
The Contents of the Return
Overview
The tax return is divided into sections according to the different types of income and assets 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.
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 Portal here. where you can access a pre-compiled version of the Tax Return. 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, using the software and your Tax Agency electronic login credentials.
You can make use of our tax filing support services.
The forms themselves in pdf copy along with the instructions for compilation can be found by following the links below (for Form PF).
The links are liable to change as return forms are updated. check with the main Tax Agency tax forms web page.
Modello PF 2026- Structure
Fascicolo/Bundle 1
- Modello Redditi Persone fisiche (PF) 2026 – 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 – Deductions and expenses
SECTION LC – Cedolare Secca – Flat tax on rental income
SECTION RN – Determination of IRPEF income tax
SECTION RV – Regional and municipal income taxes
SECTION DI – Supplementary declaration
SECTION RX – Result of the declaration
Fascicolo/Bundle 2
- Modello Redditi Persone fisiche (Pf) 2026 – 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) 2026 – Fascicolo 3 – pdf
- Istruzioni per la compilazione del modello Redditi PFfascicolo 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
Modello 730 – Structure
These links point to the current year’s forms on the Agenzia delle Entrate website.
Modello 730 – Forms & Instructions
Layout
1. Taxpayer Information
2. Dependents
3. Withholding Agent Information
4. Signature on the Return
5. Section A – Income from Land
6. Section B – Income from Buildings and Other Information
7. Section C – Income from employment and similar sources
8. Section D – Other income
9. Section E – Expenses and deductions
10. Section F – Advance payments, withholdings, surpluses, and other data
11. Schedule G – Tax Credits
12. Schedule I – Taxes to be Offset
13. Schedule L – Additional Data
14. Schedule W – Foreign Investments and Assets of a Financial or Capital Nature
15. Section M – Income subject to separate taxation and substitute tax. Revaluation of land
16. Section T – Financial capital gains
17. Section K – Notice
from the condominium manager