Italian 2026 Finance Law – Key Tax Measures: Reduced Tax Rate for Middle Incomes | Flat-tax/HNWI“new-resident” regime adjustments (for high net-worth individuals) | Incentives / “flat tax” regimes for employment income| Continued incentives for investments and capital goods (businesses) | Tax-collection and “fiscal-relief” measures: debt-collection amortization, freeze for property-transfer taxes | Tax treatment of dividends, capital gains, and financial income | Sectors/Special Taxes: financial intermediaries, “windfall” taxes, bank levy

List of Personal Deductible Expenses and Tax Credits in the Italian Tax Return

Background This post deals with deductions and tax credits which are applied after the calculation of taxable income and which are potentially available to all taxpayers. For a listing of .tax deductions and tax credits available generally see this post.    General Rules An Italian resident taxpayer has the right to certain deductions and claim […]

The Annual Italian Tax Return

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 […]

Payments on Account

By 30 June and 30 November of each year, Italian taxpayers must make payment on account (acconto) of their tax liability for the current year.  The amount to be paid by way of first and second account payments is primarily based on the tax due as shown in the tax return for the previous year […]

The Interpello – Advance Tax Ruling

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What is it? The “interpello” procedure gives a taxpayer the possibility of obtaining an advance  written opinion from the Italian Tax Agency on a particular question or tax related issue. Qualifying persons: both resident and non-resident taxpayers are entitled to forward the query to the Italian Revenue Agency. The query has to be submitted before […]

Request an Italian Fiscal Code Number

ILS tax Code Service

We have teamed up with ILF Law Firm  to offer the service of obtaining your Italian Fiscal Code Number (codice fiscale).   Read on for more details. Obtain your Italian Fiscal Code Are you a foreigner requiring an Italian fiscal code? Look no further than ILF Law Firm! We provide a seamless and efficient service […]

The Italian Fiscal Code Number

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The Fiscal Code Number (Codice Fiscale, Italian taxpayers’ identification number, TIN, tax code, call it what you like) is a unique taxpayer code that identifies all individuals in their dealings with the Italian authorities 

The SPID – Italian digital identity

What is it? The Public Digital Identity System, or SPID (pronounced “speed”) which started life in March 2016, is an online identity system.  Through a single user name and password along with a one time password generated via a smart phone, individuals with an Italian ID card, can easily access and use the services provided […]

The Cassetto Fiscale – Fisco Online

Cassetto Fiscale

What is it? The cassetto fiscale, literally “tax box”, is a service offered by the Italian Government that allows consultation of  a taxpayer’s tax information, such as personal data on the Tax agency database information data of tax declarations information on tax refunds tax payments made through the F24 and F23 forms information regarding registered […]

Do I need to file an Italian Tax Return?

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The answer is most probably yes as the reader will desume from reading the instructions from the Italian tax return (these are from the 2023 return). The rules are complex and there are many exceptions and derogations. The rules can be summarised as follows, but with the caveat that one needs to check, starting from […]