Who Can File a Modello 730 and Who Must File a Modello Redditi PF

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, and whether they have an Italian withholding agent.

Who Can File a Modello 730

The Modello 730 is the simplified return. It is available only to taxpayers who meet specific conditions.

You can file a 730 if ALL of the following apply:

• You are an Italian tax resident in the year of filing and in the previous year.
• You have an Italian withholding agent (employer or pension provider) during the filing period.
• You do NOT have a VAT number (i.e., you are not self‑employed or a freelancer).
• Your income consists of:
• Employment income
• Pension income
• Certain other income categories allowed under 730 rules (e.g., some property income)
• Typical taxpayers who use the 730:
  Employees
• Pensioners
• Some categories of workers with a sostituto d’imposta
• Married couples filing jointly
• Why use the 730?
  No need to calculate taxes yourself — the withholding agent adjusts your tax via payroll or pension.

Refunds arrive quickly (via payslip or pension).

Who Must File a Modello Redditi PF (Modello Unico PF)

The Modello Redditi PF is required for anyone who does not meet the 730 requirements.

You must file a PF return if ANY of the following apply:
You are not resident in Italy for tax purposes during the tax year and/or the filing year.

You do not have an Italian withholding agent.

You have a VAT number (self‑employed, freelancers, sole proprietors).

You have income not allowed under the 730 rules, such as:

Foreign income without an Italian withholding agent

Business income

Professional income

Participation income

Certain capital gains

Complex rental income situations

You need to file IVAFE, IVIE, or other foreign asset disclosures (RW section).

You are filing on behalf of a deceased taxpayer.

Typical taxpayers who must use PF:
Non‑residents

Freelancers and self‑employed individuals

Individuals with foreign income

Individuals with complex tax positions

Anyone without a sostituto d’imposta

Official Forms & Instructions (Date‑Neutral Links)
These links always point to the current year’s forms on the Agenzia delle Entrate website, so you can reuse them for your 2026 update.

Modello 730 – Forms & Instructions
https://www.agenziaentrate.gov.it/portale/modello-730

Modello Redditi Persone Fisiche (PF) – Forms & Instructions
https://www.agenziaentrate.gov.it/portale/redditi-persone-fisiche

These pages are updated annually by the Agenzia delle Entrate and currently include the 2025 forms for FY 2024 income (as confirmed in the search results).