Do I need to file an Italian Tax Return?

If your only source of income derives from employment (ie. you are hired on an definite or indefinite term contract) with an Italian registered business, you generally do not need to file an Italian tax return unless:

1) The amount of tax withheld by the Italian employer is not correct. This can be due to:

a) tax not having been correctly calculated via the payroll – this may be due to a simple mistake but more likely derives from or miscommunication with, your employer (usually this happens if a person has worked two jobs with different employer in the year or has not accurately communicated their personal circumstances to the employer;

b) an employer which has not given effect to an applicable tax relief – e.g. the 70% reduction in taxable income for new residents;

You need to make a formal written request to your employer to give effect to this relief.

2) you have tax deductible items or tax credits  which have not been captured through the payroll – tax credits for dependent family members are typically taken through the payroll and  Italian pharmacy costs are typically captured at the point of sale if you are registered for Italian healthcare and have a Tessera Sanitiaria. However other expenses (including medical expenses incurred abroad)  may not have been and so you should claim them (providing they are documented properly in line with the rules)  in a tax return. 

3) you are Italian tax resident and you have foreign (non Italian) real estate, financial assets, individual retirement accounts,  and bank accounts – these need to be reported by filing a section of the Italian tax return (the Section RW) listing opening and closing values.  There may also be a “wealth tax” (equivalent to the tax you would pay if you owned Italian real estate or  invested via an Italian bank or other intermediary here) to pay.

4) You have other sources of income, such as rental income from real estate or financial income from investments outside of Italy.  

If you would like a professional consultation please complete our client sign-up form ( and let us have a copy of your husband’s CU (the is is the certificate his employer would have given him in March or April of the subsequent year (equivalent of the W-2 in the States or P60 in the UK), your certificate of registration with your comune and rent contract/house purchase deed.   After that I will send you an engagement letter with a formal fee quote. You do not have to pay us anything until you approve and sign that engagement letter.

You can alternatively also sign up for a half/one hour consultation paying by PayPal at this link, but you still need to sign up-as as we need your details for billing and data protection purposes.

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