{"id":10712,"date":"2026-02-06T13:42:01","date_gmt":"2026-02-06T12:42:01","guid":{"rendered":"https:\/\/taxing.it\/?page_id=10712"},"modified":"2026-02-10T17:22:11","modified_gmt":"2026-02-10T16:22:11","slug":"2026-tax-return-landing-page-on-fy-2025-income-and-assets","status":"publish","type":"page","link":"https:\/\/taxing.it\/it\/2026-tax-return-landing-page-on-fy-2025-income-and-assets\/","title":{"rendered":"2026 Tax Return Landing Page on FY 2025 income and assets"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"10712\" class=\"elementor elementor-10712\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f7706c0 hide-when-formmaker-active e-flex e-con-boxed e-con e-parent\" data-id=\"f7706c0\" data-element_type=\"container\" data-e-type=\"container\" id=\"hide-when-formmaker-active\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-545f51f hide-when-formmaker-active elementor-widget elementor-widget-text-editor\" data-id=\"545f51f\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"hide-when-formmaker-active\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: left;\">Please complete the\u00a0 form below to enable us to gather information to complete your 2026 Italian tax return on your FY 2025 income and assets.<\/p><p>Under Italian law all individuals are required to present a return unless <a href=\"https:\/\/taxing.it\/do-i-need-to-file-an-italian-tax-return\/\" target=\"_blank\" rel=\"noopener\">exemption applies<\/a>. So even if you are married, or in a civil union, each spouse\/partner, in general, needs to complete a form unless they are <a href=\"https:\/\/taxing.it\/do-i-need-to-file-an-italian-tax-return\/\" target=\"_blank\" rel=\"noopener\">exempt<\/a> from filing.\u00a0 \u00a0We will contact you,\u00a0 if necessary, to check the relevant share of ownership of particular income or assets. In some very limited cases a joint return can be filed, where a married couple have exclusively certificated Italian source income.<\/p><p>Please do not hesitate to contact us if you have any questions. if you have any doubts about the form or questions, please let us know &#8211;\u00a0 we can discuss. If necessary you can send us supporting documents separately by e-mail or by secure file upload <a href=\"https:\/\/taxing.it\/file-upload-form\/\" target=\"_blank\" rel=\"noopener\">here<\/a>.<\/p><p>Please only use this form if we have already sent you the link to this page.<\/p><p>Before starting on the form it may be worth preparing the supporting documents that form asks you to upload. A listing of the type of documentation we have in mind can be found <a href=\"https:\/\/taxing.it\/supporting-documents-for-your-italian-tax-return\" target=\"_blank\" rel=\"noopener\">here.\u00a0<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-64160f6 e-flex e-con-boxed e-con e-parent\" data-id=\"64160f6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f2c77bc form-page-title elementor-widget elementor-widget-text-editor\" data-id=\"f2c77bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Loading Form Page Title&#8230;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e37ade1 elementor-widget elementor-widget-text-editor\" data-id=\"e37ade1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><div style=\"display:none\" class=\"fm-form-container fm-theme9\"><div id=\"fm-pages34\" class=\"fm-pages wdform_page_navigation fm-align-left\" show_title=\"false\" show_numbers=\"false\" type=\"steps\"><\/div><form name=\"form34\" action=\"\/it\/wp-json\/wp\/v2\/pages\/10712\" method=\"post\" id=\"form34\" class=\"fm-form form34  \" enctype=\"multipart\/form-data\"><input type=\"hidden\" id=\"fm_page_id34\" value=\"10712\" name=\"fm_page_id34\" \/><input type=\"hidden\" id=\"fm_current_post_type34\" value=\"page\" name=\"fm_current_post_type34\" \/><input type=\"hidden\" id=\"counter34\" value=\"60\" name=\"counter34\" \/><input type=\"hidden\" id=\"Itemid34\" value=\"\" name=\"Itemid34\" \/><input type=\"hidden\" id=\"fm_shake34\" value=\"1\" name=\"fm_shake34\" \/><input type=\"text\" class=\"fm-hide\" id=\"fm_empty_field_validation34\" value=\"\" name=\"fm_empty_field_validation34\" data-value=\"bd736efb144d599cf463541431fbf5c4\" \/><input type=\"hidden\" id=\"fm_ajax_url34\" data-ajax_url=\"https:\/\/taxing.it\/wp-admin\/admin-ajax.php?action=fm_submit_form&#038;current_id=34&#038;formType=embedded\" \/><input type=\"hidden\" id=\"fm_ajax_redirect_url34\" data-ajax_redirect_url=\"0\" \/><div class=\"wdform-page-and-images fm-form-builder\" style=\"border-width: 1px;\"><div id=\"34form_view1\" class=\"wdform_page\" page_title=\"Your Details\" next_title=\"Next\" next_type=\"text\" next_class=\"wdform-page-button\" next_checkable=\"true\" previous_title=\"Previous\" previous_type=\"text\" previous_class=\"wdform-page-button\" previous_checkable=\"false\" style=\"\"><div class=\"wdform_section\"><div class=\"wdform_column\"><div wdid=\"5\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_name\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_name\" ><div class=\"wdform-label-section wd-width-100  wd-flex-row\">    <label  for=\"wdform_5_element_first34\" class=\"wdform-label\">Please insert your name <\/label><\/div><div class=\"wdform-element-section wd-flex  wd-flex-row wd-width-100\" ><div class=\"wd-flex wd-flex-column wd-width-50\"><input type=\"text\" class=\"wd-width-100\" id=\"wdform_5_element_first34\" name=\"wdform_5_element_first34\" data-value=\"\" value=\"\" title=\"\" placeholder=\"\"  \/><label class=\"mini_label\" for=\"wdform_5_element_first34\">First (including  middle name(s))<\/label><\/div><div class=\"wd-flex wd-flex-column wd-name-separator\"><\/div><div class=\"wd-flex wd-flex-column wd-width-50\"><input type=\"text\" class=\"wd-width-100\" id=\"wdform_5_element_last34\" name=\"wdform_5_element_last34\" data-value=\"\" value=\"\" title=\"\" placeholder=\"\"  \/><label class=\"mini_label\" for=\"wdform_5_element_last34\">Last<\/label><\/div><\/div><\/div><\/div><\/div><div class=\"wdform_column\"><div wdid=\"2\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_radio\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_radio\" ><div class=\"wdform-label-section wd-width-100  wd-flex-wrap wd-flex-column\">    <label  class=\"wdform-label\">Is this the first year that you have asked us to file your Italian tax return?<\/label><\/div><div class=\"wdform-element-section wd-flex  wd-flex-wrap wd-flex-column wd-width-100\" ><div class=\"wd-flex wd-flex-column\"><input type=\"hidden\" name=\"wdform_2_element34\" value=\"\" \/><div class=\"radio-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"radio\"  id=\"wdform_2_element340\" name=\"wdform_2_element34\" value=\"Yes\" onclick=\"set_default(&quot;wdform_2&quot;,&quot;0&quot;,&quot;34&quot;); \"   \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_2_element340\"><span><\/span>Yes<\/label><\/div><div class=\"radio-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"radio\"  id=\"wdform_2_element341\" name=\"wdform_2_element34\" value=\"No\" onclick=\"set_default(&quot;wdform_2&quot;,&quot;1&quot;,&quot;34&quot;); \"   \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_2_element341\"><span><\/span>No<\/label><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wdform_column\"><div wdid=\"4\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_radio\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_radio\" ><div class=\"wdform-label-section wd-width-100  wd-flex-wrap wd-flex-column\">    <label  class=\"wdform-label\">Have you already signed-up as a client?<\/label><\/div><div class=\"wdform-element-section wd-flex  wd-flex-wrap wd-flex-column wd-width-100\" ><div class=\"wd-flex wd-flex-column\"><input type=\"hidden\" name=\"wdform_4_element34\" value=\"\" \/><div class=\"radio-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"radio\"  id=\"wdform_4_element340\" name=\"wdform_4_element34\" value=\"Yes\" onclick=\"set_default(&quot;wdform_4&quot;,&quot;0&quot;,&quot;34&quot;); \"   \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_4_element340\"><span><\/span>Yes<\/label><\/div><div class=\"radio-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"radio\"  id=\"wdform_4_element341\" name=\"wdform_4_element34\" value=\"No\" onclick=\"set_default(&quot;wdform_4&quot;,&quot;1&quot;,&quot;34&quot;); \"   \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_4_element341\"><span><\/span>No<\/label><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wdform_column\"><div wdid=\"22\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_editor\" class=\"wdform-field\"><p><\/p><p>Please sign up as a client <a href=\"https:\/\/taxing.it\/client-sign-up-form\/\" target=\"_blank\" rel=\"noopener\" data-mce-href=\"https:\/\/taxing.it\/client-sign-up-form\/\">here<\/a> and wait for further details before proceeding with this form<\/p><\/div><\/div><\/div><div class=\"wdform_column\"><div wdid=\"6\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_radio\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_radio\" ><div class=\"wdform-label-section wd-width-100  wd-flex-wrap wd-flex-column\">    <label  class=\"wdform-label\">Has your residence status changed during the year?<\/label><\/div><div class=\"wdform-element-section wd-flex  wd-flex-wrap wd-flex-column wd-width-100\" ><div class=\"wd-flex wd-flex-column\"><input type=\"hidden\" name=\"wdform_6_element34\" value=\"\" \/><div class=\"radio-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"radio\"  id=\"wdform_6_element340\" name=\"wdform_6_element34\" value=\"Yes\" onclick=\"set_default(&quot;wdform_6&quot;,&quot;0&quot;,&quot;34&quot;); \"   \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_6_element340\"><span><\/span>Yes<\/label><\/div><div class=\"radio-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"radio\"  id=\"wdform_6_element341\" name=\"wdform_6_element34\" value=\"No\" onclick=\"set_default(&quot;wdform_6&quot;,&quot;1&quot;,&quot;34&quot;); \"   \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_6_element341\"><span><\/span>No<\/label><\/div><\/div><\/div><\/div><\/div><div wdid=\"7\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_date_new\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_date_new\" ><div class=\"wdform-label-section wd-width-100  wd-flex-row\">    <label  for=\"wdform_7_element34\" class=\"wdform-label\">If so, let us know the date of the change<\/label><\/div><div class=\"wdform-element-section wd-flex  wd-flex-row wd-width-100\" ><input class=\"wd-width-100\" autocomplete=\"off\" onchange=\"wd_validate(this)\" data-form-id=\"34\" data-wdid=\"7\" data-valid-type=\"date\" type=\"text\" id=\"wdform_7_element34\" data-value=\"\" value=\"\" name=\"wdform_7_element34\"   \/><span id=\"fm-calendar-7\" class=\"dashicons dashicons-calendar-alt wd-calendar-button wd-hidden\"><\/span><input type=\"hidden\" class=\"hidden_date\" data-format=\"dd\/mm\/yy\" data-min=\"\" data-max=\"\" id=\"wdform_7_button34\" value=\"\" \/><\/div><\/div><\/div><\/div><div class=\"wdform_column\"><div wdid=\"43\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_textarea\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_textarea\" ><div class=\"wdform-label-section wd-width-100 \">    <label  for=\"wdform_43_element34\" class=\"wdform-label\">Please give details of any change of any change of residence<\/label><\/div><div class=\"wdform-element-section wd-flex  wd-width-100\" ><textarea class=\"wd-width-100\"                      id=\"wdform_43_element34\"                      name=\"wdform_43_element34\"                      placeholder=\"\"                      data-value=\"\"                      maxlength=\"\"                      style=\"height: 100px;\"                      ><\/textarea><\/div><\/div><\/div><\/div><div class=\"wdform_column\"><div wdid=\"8\" class=\"wdform_row\"><div type=\"type_radio\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_radio\" ><div class=\"wdform-label-section wd-width-100  wd-flex-wrap wd-flex-column\">    <label  class=\"wdform-label\">And the reason for the change<\/label><\/div><div class=\"wdform-element-section wd-flex  wd-flex-wrap wd-flex-column wd-width-100\" ><div class=\"wd-flex wd-flex-column\"><input type=\"hidden\" name=\"wdform_8_element34\" value=\"\" \/><div class=\"radio-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"radio\"  id=\"wdform_8_element340\" name=\"wdform_8_element34\" value=\"Leaving Italy\" onclick=\"set_default(&quot;wdform_8&quot;,&quot;0&quot;,&quot;34&quot;); \"   \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_8_element340\"><span><\/span>Leaving Italy<\/label><\/div><div class=\"radio-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"radio\"  id=\"wdform_8_element341\" name=\"wdform_8_element34\" value=\"Arriving in Italy\" onclick=\"set_default(&quot;wdform_8&quot;,&quot;1&quot;,&quot;34&quot;); \"   \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_8_element341\"><span><\/span>Arriving in Italy<\/label><\/div><div class=\"radio-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"radio\"  id=\"wdform_8_element342\" name=\"wdform_8_element34\" value=\"Moved house within Italy\" onclick=\"set_default(&quot;wdform_8&quot;,&quot;2&quot;,&quot;34&quot;); \"   \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_8_element342\"><span><\/span>Moved house within Italy<\/label><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wdform_column\"><div wdid=\"41\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_radio\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_radio\" ><div class=\"wdform-label-section wd-width-100  wd-flex-wrap wd-flex-column\">    <label  class=\"wdform-label\">Do you consider yourself to be Italian tax resident for FY 2025?<\/label><\/div><div class=\"wdform-element-section wd-flex  wd-flex-wrap wd-flex-column wd-width-100\" ><div class=\"wd-flex wd-flex-column\"><input type=\"hidden\" name=\"wdform_41_element34\" value=\"\" \/><div class=\"radio-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"radio\"  id=\"wdform_41_element340\" name=\"wdform_41_element34\" value=\"Yes\" onclick=\"set_default(&quot;wdform_41&quot;,&quot;0&quot;,&quot;34&quot;); \"   \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_41_element340\"><span><\/span>Yes<\/label><\/div><div class=\"radio-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"radio\"  id=\"wdform_41_element341\" name=\"wdform_41_element34\" value=\"No\" onclick=\"set_default(&quot;wdform_41&quot;,&quot;1&quot;,&quot;34&quot;); \"   \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_41_element341\"><span><\/span>No<\/label><\/div><\/div><\/div><\/div><\/div><div wdid=\"42\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_editor\" class=\"wdform-field\"><div style=\"border: 2px solid #FF8C00; background-color: #fff9f2; padding: 15px 20px; border-radius: 8px; margin: 10px 0; line-height: 1.6;\"><p style=\"text-align: left;\">You will be considered tax resident under Italian rules if you met any of the 183 days <a href=\"https:\/\/taxing.it\/italian-statutory-tax-residence-test-for-individuals-2024-changes\/\" target=\"_blank\" rel=\"noopener\">residence tests<\/a> in the Italian Tax Code. We will be pleased to advise in cases of doubt.<\/p>If you select no here you will not be offered the pages of this questionnaire asking details of non Italian source income or non Italian located assets, as, if you are not tax resident you should not be liable to tax on non-Italian source or report foreign assets.<\/div><\/div><\/div><\/div><div class=\"wdform_column\"><div wdid=\"27\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_radio\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_radio\" ><div class=\"wdform-label-section wd-width-100  wd-flex-wrap wd-flex-column\">    <label  class=\"wdform-label\">Is any of your income from a foreign (non Italian) source<\/label><\/div><div class=\"wdform-element-section wd-flex  wd-flex-wrap wd-flex-column wd-width-100\" ><div class=\"wd-flex wd-flex-column\"><input type=\"hidden\" name=\"wdform_27_element34\" value=\"\" \/><div class=\"radio-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"radio\"  id=\"wdform_27_element340\" name=\"wdform_27_element34\" value=\"Yes\" onclick=\"set_default(&quot;wdform_27&quot;,&quot;0&quot;,&quot;34&quot;); \"   \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_27_element340\"><span><\/span>Yes<\/label><\/div><div class=\"radio-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"radio\"  id=\"wdform_27_element341\" name=\"wdform_27_element34\" value=\"No\" onclick=\"set_default(&quot;wdform_27&quot;,&quot;1&quot;,&quot;34&quot;); \"   \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_27_element341\"><span><\/span>No<\/label><\/div><\/div><\/div><\/div><\/div><div wdid=\"57\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_editor\" class=\"wdform-field\"><div style=\"border: 2px solid #FF8C00; background-color: #fff9f2; padding: 15px 20px; border-radius: 8px; margin: 10px 0; line-height: 1.6;\"><p style=\"text-align: left;\">The definition of Italian source income is a technical one.\u00a0 See this <a data-mce-href=\"https:\/\/taxing.it\/italian-source-income\/\" href=\"https:\/\/taxing.it\/italian-source-income\/\" target=\"_blank\">article<\/a> for more information, In particular income from employment or self employment is generally considered to be Italian source if the services are provided from Italian soil, regardless of where the employer or clients are based.\u00a0<\/p>If you select no here you will not be offered the pages of this questionnaire asking details of non Italian source income.<\/div><\/div><\/div><\/div><\/div><div valign=\"top\" class=\"wdform_footer wd-width-100\"><div class=\"wd-width-100\"><div class=\"wd-width-100 wd-table\" style=\"padding-top:10px;\"><div class=\"wd-table-group\"><div id=\"34page_nav1\" class=\"wd-table-row\"><div valign=\"middle\" align=\"left\" style=\"display: inline-block; width: 40%;\"><\/div><div id=\"page_numbers341\" valign=\"middle\" align=\"center\" style=\"display: inline-block; width: 20%;\"><\/div><div valign=\"middle\" align=\"right\" style=\"display: inline-block; width: 40%;\"><span id=\"page_next_1\" class=\"wdform-page-button\" style=\"cursor: pointer;\">Next<\/span><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wdform-page-and-images fm-form-builder\" style=\"border-width: 1px;\"><div id=\"34form_view10\" page_title=\"Family and Dependants\" class=\"wdform_page\" next_title=\"Next\" next_type=\"text\" next_class=\"wdform-page-button\" next_checkable=\"true\" previous_title=\"Previous\" previous_type=\"text\" previous_class=\"wdform-page-button\" previous_checkable=\"false\"><div class=\"wdform_section\"><div class=\"wdform_column\"><div wdid=\"10\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_radio\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_radio\" ><div class=\"wdform-label-section wd-width-100  wd-flex-wrap wd-flex-column\">    <label  class=\"wdform-label\">Has there been any change compared to last year in your civil status (marriage\/civil partnership) or the number of your dependants?<\/label><\/div><div class=\"wdform-element-section wd-flex  wd-flex-wrap wd-flex-column wd-width-100\" ><div class=\"wd-flex wd-flex-column\"><input type=\"hidden\" name=\"wdform_10_element34\" value=\"\" \/><div class=\"radio-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"radio\"  id=\"wdform_10_element340\" name=\"wdform_10_element34\" value=\"Yes\" onclick=\"set_default(&quot;wdform_10&quot;,&quot;0&quot;,&quot;34&quot;); \"   \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_10_element340\"><span><\/span>Yes<\/label><\/div><div class=\"radio-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"radio\"  id=\"wdform_10_element341\" name=\"wdform_10_element34\" value=\"No\" onclick=\"set_default(&quot;wdform_10&quot;,&quot;1&quot;,&quot;34&quot;); \"   \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_10_element341\"><span><\/span>No<\/label><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wdform_column\"><div wdid=\"52\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_checkbox\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_checkbox\" ><div class=\"wdform-label-section wd-width-100  wd-flex-wrap wd-flex-column\">    <label  class=\"wdform-label\">Civil Status &#8211; Are you<\/label><\/div><div class=\"wdform-element-section wd-flex  wd-flex-wrap wd-flex-column wd-width-100\" ><div class=\"wd-flex wd-flex-column\"><input type=\"hidden\" name=\"wdform_52_element34\" value=\"\" \/><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_52_element340\" name=\"wdform_52_element340\" value=\"Single\"    \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_52_element340\"><span><\/span>Single<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_52_element341\" name=\"wdform_52_element341\" value=\"Married\"    \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_52_element341\"><span><\/span>Married<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_52_element342\" name=\"wdform_52_element342\" value=\"In a Civil Partnership\"    \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_52_element342\"><span><\/span>In a Civil Partnership<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_52_element343\" name=\"wdform_52_element343\" value=\"Co-habiting\"    \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_52_element343\"><span><\/span>Co-habiting<\/label><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wdform_column\"><div wdid=\"11\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_textarea\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_textarea\" ><div class=\"wdform-label-section wd-width-100 \">    <label  for=\"wdform_11_element34\" class=\"wdform-label\">Please insert details, including the fiscal code number, if they have one, of your spouse\/civil partner or any dependants<\/label><\/div><div class=\"wdform-element-section wd-flex  wd-width-100\" ><textarea class=\"wd-width-100\"                      id=\"wdform_11_element34\"                      name=\"wdform_11_element34\"                      placeholder=\"\"                      data-value=\"\"                      maxlength=\"\"                      style=\"height: 100px;\"                      ><\/textarea><\/div><\/div><\/div><\/div><\/div><div valign=\"top\" class=\"wdform_footer\" style=\"width: 100%;\"><div style=\"width: 100%;\"><div style=\"width: 100%; display: table;\"><div style=\"display: table-row-group;\"><div id=\"34page_nav10\" style=\"display: table-row;\"><div valign=\"middle\" align=\"left\" style=\"display: inline-block; width: 40%;\"><span id=\"page_previous_10\" class=\"wdform-page-button\" style=\"cursor: pointer;\">Previous<\/span><\/div><div id=\"page_numbers3410\" valign=\"middle\" align=\"center\" style=\"display: inline-block; width: 20%;\"><\/div><div valign=\"middle\" align=\"right\" style=\"display: inline-block; width: 40%;\"><span id=\"page_next_10\" class=\"wdform-page-button\" style=\"cursor: pointer;\">Next<\/span><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wdform-page-and-images fm-form-builder\" style=\"border-width: 1px;\"><div id=\"34form_view6\" page_title=\"Real Estate\" class=\"wdform_page\" next_title=\"Next\" next_type=\"text\" next_class=\"wdform-page-button\" next_checkable=\"true\" previous_title=\"Previous\" previous_type=\"text\" previous_class=\"wdform-page-button\" previous_checkable=\"false\" style=\"\"><div class=\"wdform_section\"><div class=\"wdform_column\"><div wdid=\"20\" class=\"wdform_row\"><div type=\"type_radio\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_radio\" ><div class=\"wdform-label-section wd-width-100  wd-flex-wrap wd-flex-column\">    <label  class=\"wdform-label\">Have you acquired or disposed of any real estate during the year?<\/label><\/div><div class=\"wdform-element-section wd-flex  wd-flex-wrap wd-flex-column wd-width-100\" ><div class=\"wd-flex wd-flex-column\"><input type=\"hidden\" name=\"wdform_20_element34\" value=\"\" \/><div class=\"radio-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"radio\"  id=\"wdform_20_element340\" name=\"wdform_20_element34\" value=\"Yes\" onclick=\"set_default(&quot;wdform_20&quot;,&quot;0&quot;,&quot;34&quot;); \"   \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_20_element340\"><span><\/span>Yes<\/label><\/div><div class=\"radio-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"radio\"  id=\"wdform_20_element341\" name=\"wdform_20_element34\" value=\"No\" onclick=\"set_default(&quot;wdform_20&quot;,&quot;1&quot;,&quot;34&quot;); \"   \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_20_element341\"><span><\/span>No<\/label><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wdform_column\"><div wdid=\"21\" class=\"wdform_row\"><div type=\"type_textarea\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_textarea\" ><div class=\"wdform-label-section wd-width-100 \">    <label  for=\"wdform_21_element34\" class=\"wdform-label\">If so please gives details and values<\/label><\/div><div class=\"wdform-element-section wd-flex  wd-width-100\" ><textarea class=\"wd-width-100\"                      id=\"wdform_21_element34\"                      name=\"wdform_21_element34\"                      placeholder=\"\"                      data-value=\"\"                      maxlength=\"\"                      style=\"height: 100px;\"                      ><\/textarea><\/div><\/div><\/div><\/div><div class=\"wdform_column\"><div wdid=\"33\" class=\"wdform_row\"><div type=\"type_file_upload\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_file_upload\" ><div class=\"wdform-label-section wd-width-100  wd-flex-column\">    <label  for=\"wdform_33_element34\" class=\"wdform-label\">Please upload a copy of the deed of sale or purchase<\/label><\/div><div class=\"wdform-element-section wd-flex  wd-flex-column wd-width-100\" ><label class=\"file-upload\"><div class=\"file-picker\"><\/div><input type=\"file\" id=\"wdform_33_element34\" name=\"wdform_33_file34[]\" multiple='multiple'  \/><\/label><\/div><\/div><\/div><\/div><div class=\"wdform_column\"><div wdid=\"34\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_editor\" class=\"wdform-field\"><div style=\"border: 2px solid #FF8C00; background-color: #fff9f2; padding: 15px 20px; border-radius: 8px; margin: 10px 0; line-height: 1.6;\"><p>You can also\/alternatively upload a recent<a data-mce-href=\"https:\/\/taxing.it\/the-visura-catastale\/\" href=\"https:\/\/taxing.it\/the-visura-catastale\/\" data-mce-selected=\"inline-boundary\" target=\"_blank\"> visura catastale<\/a> (land registry extract)<\/p><\/div><\/div><\/div><\/div><\/div><div valign=\"top\" class=\"wdform_footer\" style=\"width: 100%;\"><div style=\"width: 100%;\"><div style=\"width: 100%; display: table;\"><div style=\"display: table-row-group;\"><div id=\"34page_nav6\" style=\"display: table-row;\"><div valign=\"middle\" align=\"left\" style=\"display: inline-block; width: 40%;\"><span id=\"page_previous_6\" class=\"wdform-page-button\" style=\"cursor: pointer;\">Previous<\/span><\/div><div id=\"page_numbers346\" valign=\"middle\" align=\"center\" style=\"display: inline-block; width: 20%;\"><\/div><div valign=\"middle\" align=\"right\" style=\"display: inline-block; width: 40%;\"><span id=\"page_next_6\" class=\"wdform-page-button\" style=\"cursor: pointer;\">Next<\/span><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wdform-page-and-images fm-form-builder\" style=\"border-width: 1px;\"><div id=\"34form_view2\" page_title=\"Italian Source Income\" class=\"wdform_page\" next_title=\"Next\" next_type=\"text\" next_class=\"wdform-page-button\" next_checkable=\"true\" previous_title=\"Previous\" previous_type=\"text\" previous_class=\"wdform-page-button\" previous_checkable=\"false\" style=\"\"><div class=\"wdform_section\"><div class=\"wdform_column\"><div wdid=\"9\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_checkbox\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_checkbox\" ><div class=\"wdform-label-section wd-width-100  wd-flex-wrap wd-flex-column\">    <label  class=\"wdform-label\">Please check which Italian sources of income you had during the course of the year<\/label><\/div><div class=\"wdform-element-section wd-flex  wd-flex-wrap wd-flex-column wd-width-100\" ><div class=\"wd-flex wd-flex-column\"><input type=\"hidden\" name=\"wdform_9_element34\" value=\"\" \/><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_9_element340\" name=\"wdform_9_element340\" value=\"Income from Employment\"    \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_9_element340\"><span><\/span>Income from Employment<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_9_element341\" name=\"wdform_9_element341\" value=\"Income from self Employment\"    \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_9_element341\"><span><\/span>Income from self Employment<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_9_element342\" name=\"wdform_9_element342\" value=\"Rental Income (Real Estate)\"    \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_9_element342\"><span><\/span>Rental Income (Real Estate)<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_9_element343\" name=\"wdform_9_element343\" value=\"Income from Royalties \"    \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_9_element343\"><span><\/span>Income from Royalties <\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_9_element344\" name=\"wdform_9_element344\" value=\"Investment Income\"    \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_9_element344\"><span><\/span>Investment Income<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_9_element345\" name=\"wdform_9_element345\" value=\"Capital Gains\/Losses\"    \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_9_element345\"><span><\/span>Capital Gains\/Losses<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_9_element346\" name=\"wdform_9_element346\" value=\"Pension income\"    \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_9_element346\"><span><\/span>Pension income<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_9_element347\" name=\"wdform_9_element347\" value=\"Other Income\"    \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_9_element347\"><span><\/span>Other Income<\/label><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wdform_column\"><div wdid=\"12\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_file_upload\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_file_upload\" ><div class=\"wdform-label-section wd-width-100  wd-flex-column\">    <label  for=\"wdform_12_element34\" class=\"wdform-label\">Upload a File: Please upload copies of your CU certificates showing the income received issued by the Italian business paying the income, such as employer&#8217;s certificates of earnings and tax paid (CU) You can upload multiples files.<\/label><\/div><div class=\"wdform-element-section wd-flex  wd-flex-column wd-width-100\" ><label class=\"file-upload\"><div class=\"file-picker\"><\/div><input type=\"file\" id=\"wdform_12_element34\" name=\"wdform_12_file34[]\" multiple='multiple'  \/><\/label><\/div><\/div><\/div><\/div><\/div><div valign=\"top\" class=\"wdform_footer\" style=\"width: 100%;\"><div style=\"width: 100%;\"><div style=\"width: 100%; display: table;\"><div style=\"display: table-row-group;\"><div id=\"34page_nav2\" style=\"display: table-row;\"><div valign=\"middle\" align=\"left\" style=\"display: inline-block; width: 40%;\"><span id=\"page_previous_2\" class=\"wdform-page-button\" style=\"cursor: pointer;\">Previous<\/span><\/div><div id=\"page_numbers342\" valign=\"middle\" align=\"center\" style=\"display: inline-block; width: 20%;\"><\/div><div valign=\"middle\" align=\"right\" style=\"display: inline-block; width: 40%;\"><span id=\"page_next_2\" class=\"wdform-page-button\" style=\"cursor: pointer;\">Next<\/span><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wdform-page-and-images fm-form-builder\" style=\"border-width: 1px;\"><div id=\"34form_view7\" page_title=\"Foreign Source Income\" class=\"wdform_page\" next_title=\"Next\" next_type=\"text\" next_class=\"wdform-page-button\" next_checkable=\"true\" previous_title=\"Previous\" previous_type=\"text\" previous_class=\"wdform-page-button\" previous_checkable=\"false\"><div class=\"wdform_section\"><div class=\"wdform_column\"><div wdid=\"55\" class=\"wdform_row\"><div type=\"type_editor\" class=\"wdform-field\"><div style=\"border: 2px solid #FF8C00; background-color: #fff9f2; padding: 15px 20px; border-radius: 8px; margin: 10px 0; line-height: 1.6;\" data-mce-style=\"border: 2px solid #FF8C00; background-color: #fff9f2; padding: 15px 20px; border-radius: 8px; margin: 10px 0; line-height: 1.6;\"><p>You have indicated in section 1\u00a0that you were not Italian Tax Resident for the year or you had no foreign source income in the year, so we are not asking for any information on foreign source income.<\/p><\/div><\/div><\/div><\/div><div class=\"wdform_column\"><div wdid=\"36\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_checkbox\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_checkbox\" ><div class=\"wdform-label-section wd-width-100  wd-flex-wrap wd-flex-column\">    <label  class=\"wdform-label\">Please check which foreign (non Italian) sources of income you had during the course of the year<\/label><\/div><div class=\"wdform-element-section wd-flex  wd-flex-wrap wd-flex-column wd-width-100\" ><div class=\"wd-flex wd-flex-column\"><input type=\"hidden\" name=\"wdform_36_element34\" value=\"\" \/><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_36_element340\" name=\"wdform_36_element340\" value=\"Foreign Income from Employment\"    \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_36_element340\"><span><\/span>Foreign Income from Employment<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_36_element341\" name=\"wdform_36_element341\" value=\"Foreign Income from Self Employment\"    \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_36_element341\"><span><\/span>Foreign Income from Self Employment<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_36_element342\" name=\"wdform_36_element342\" value=\"Rental Income (Foreign Real Estate)\"    \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_36_element342\"><span><\/span>Rental Income (Foreign Real Estate)<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_36_element343\" name=\"wdform_36_element343\" value=\"Income from Royalties paid by a non Italian resident\"    \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_36_element343\"><span><\/span>Income from Royalties paid by a non Italian resident<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_36_element344\" name=\"wdform_36_element344\" value=\"Investment Income from non Italian Sources\"    \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_36_element344\"><span><\/span>Investment Income from non Italian Sources<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_36_element345\" name=\"wdform_36_element345\" value=\"Capital Gains\/Losses from non Italian real estate or securities\"    \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_36_element345\"><span><\/span>Capital Gains\/Losses from non Italian real estate or securities<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_36_element346\" name=\"wdform_36_element346\" value=\"Foreign Pension income\/retriement annuities\"    \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_36_element346\"><span><\/span>Foreign Pension income\/retriement annuities<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_36_element347\" name=\"wdform_36_element347\" value=\"Other Foreign Source Income\"    \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_36_element347\"><span><\/span>Other Foreign Source Income<\/label><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wdform_column\"><div wdid=\"29\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_file_upload\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_file_upload\" ><div class=\"wdform-label-section wd-width-100  wd-flex-column\">    <label  for=\"wdform_29_element34\" class=\"wdform-label\">Please upload statements showing the income received, such as employers certificates (P60, W-2  1099. 1042, K-1 etc.) You can upload multiples files.<\/label><\/div><div class=\"wdform-element-section wd-flex  wd-flex-column wd-width-100\" ><label class=\"file-upload\"><div class=\"file-picker\"><\/div><input type=\"file\" id=\"wdform_29_element34\" name=\"wdform_29_file34[]\" multiple='multiple'  \/><\/label><\/div><\/div><\/div><\/div><\/div><div valign=\"top\" class=\"wdform_footer\" style=\"width: 100%;\"><div style=\"width: 100%;\"><div style=\"width: 100%; display: table;\"><div style=\"display: table-row-group;\"><div id=\"34page_nav7\" style=\"display: table-row;\"><div valign=\"middle\" align=\"left\" style=\"display: inline-block; width: 40%;\"><span id=\"page_previous_7\" class=\"wdform-page-button\" style=\"cursor: pointer;\">Previous<\/span><\/div><div id=\"page_numbers347\" valign=\"middle\" align=\"center\" style=\"display: inline-block; width: 20%;\"><\/div><div valign=\"middle\" align=\"right\" style=\"display: inline-block; width: 40%;\"><span id=\"page_next_7\" class=\"wdform-page-button\" style=\"cursor: pointer;\">Next<\/span><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wdform-page-and-images fm-form-builder\" style=\"border-width: 1px;\"><div id=\"34form_view9\" page_title=\"Credit For Foreign Tax\" class=\"wdform_page\" next_title=\"Next\" next_type=\"text\" next_class=\"wdform-page-button\" next_checkable=\"true\" previous_title=\"Previous\" previous_type=\"text\" previous_class=\"wdform-page-button\" previous_checkable=\"false\"><div class=\"wdform_section\"><div class=\"wdform_column\"><div wdid=\"53\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_editor\" class=\"wdform-field\"><div style=\"border: 2px solid #FF8C00; background-color: #fff9f2; padding: 15px 20px; border-radius: 8px; margin: 10px 0; line-height: 1.6;\" data-mce-style=\"border: 2px solid #FF8C00; background-color: #fff9f2; padding: 15px 20px; border-radius: 8px; margin: 10px 0; line-height: 1.6;\"><p>You have indicated in section 1 that you were either not Italian Tax Resident for the year or, did not have any foreign source income, so we are not asking for any information on foreign tax credits.<\/p><\/div><\/div><\/div><\/div><div class=\"wdform_column\"><div wdid=\"28\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_editor\" class=\"wdform-field\"><div style=\"border: 2px solid #FF8C00; background-color: #fff9f2; padding: 15px 20px; border-radius: 8px; margin: 10px 0; line-height: 1.6;\"><p style=\"text-align: left;\" data-mce-style=\"text-align: left;\">Under Italian tax rules it is possible to claim credit for foreign tax paid on income reported on the tax return.\u00a0In other words the foreign tax can, in some cases, be used to reduce the Italian tax due, subject to a number of rules.<\/p><p style=\"text-align: left;\" data-mce-style=\"text-align: left;\">A tax credit is not available for income subject to <a data-mce-href=\"https:\/\/taxing.it\/personal-income-tax-irpef-rates\/\" href=\"https:\/\/taxing.it\/personal-income-tax-irpef-rates\/\" target=\"_blank\">\ufeffsubstitute or flat rate tax.<\/a> For example, Italian substitute tax on foreign source dividends or investment distributions cannot be offset by any foreign taxes paid on the same income, in the view of the Italian tax authorities.\u00a0\u00a0<\/p><p style=\"text-align: left;\" data-mce-style=\"text-align: left;\">The tax credit cannot exceed the tax due on the particular source of income &#8211; that means that if the foreign rate of tax is higher than the Italian rate, the excess cannot be used to reduce tax on other income.<\/p><\/div><\/div><\/div><\/div><div class=\"wdform_column\"><div wdid=\"37\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_radio\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_radio\" ><div class=\"wdform-label-section wd-width-100  wd-flex-wrap wd-flex-column\">    <label  class=\"wdform-label\">Do you wish to claim credit for foreign taxes paid on your foreign source income?<\/label><\/div><div class=\"wdform-element-section wd-flex  wd-flex-wrap wd-flex-column wd-width-100\" ><div class=\"wd-flex wd-flex-column\"><input type=\"hidden\" name=\"wdform_37_element34\" value=\"\" \/><div class=\"radio-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"radio\"  id=\"wdform_37_element340\" name=\"wdform_37_element34\" value=\"Yes\" onclick=\"set_default(&quot;wdform_37&quot;,&quot;0&quot;,&quot;34&quot;); \"   \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_37_element340\"><span><\/span>Yes<\/label><\/div><div class=\"radio-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"radio\"  id=\"wdform_37_element341\" name=\"wdform_37_element34\" value=\"No\" onclick=\"set_default(&quot;wdform_37&quot;,&quot;1&quot;,&quot;34&quot;); \"   \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_37_element341\"><span><\/span>No<\/label><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wdform_column\"><div wdid=\"38\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_file_upload\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_file_upload\" ><div class=\"wdform-label-section wd-width-100  wd-flex-column\">    <label  for=\"wdform_38_element34\" class=\"wdform-label\">Upload supporting documentation evidencing payment of foreign tax<\/label><\/div><div class=\"wdform-element-section wd-flex  wd-flex-column wd-width-100\" ><label class=\"file-upload\"><div class=\"file-picker\"><\/div><input type=\"file\" id=\"wdform_38_element34\" name=\"wdform_38_file34[]\" multiple='multiple'  \/><\/label><\/div><\/div><\/div><\/div><div class=\"wdform_column\"><div wdid=\"30\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_editor\" class=\"wdform-field\"><div style=\"border: 2px solid #FF8C00; background-color: #fff9f2; padding: 20px; border-radius: 8px; margin: 10px 0; line-height: 1.6;\" data-mce-style=\"border: 2px solid #FF8C00; background-color: #fff9f2; padding: 20px; border-radius: 8px; margin: 10px 0; line-height: 1.6;\">You need to be able to provide proof that the tax was paid by reference to a receipt issued by the foreign tax authority. If you do not have this it may be possible to prove payment by way of a bank statement or certification by a foreign tax professional.<p>You need to be able to demonstrate that no right of refund of the foreign tax exists &#8211; i.e. that you have not overpaid tax abroad or where a double tax treaty provides exemption in the foreign country for the particular income source.<\/p><p>We are experiencing almost routine audits from the Tax Agency\u00a0 where a foreign\u00a0 tax credit has been claimed,\u00a0 checking the above rules have been complied with and requesting evidence of the tax paid. Supporting documents need to be in place at the time of filing the return, and your are advised not to claim any foreign tax as a credit against your Italian tax due, unless you have sufficient supporting documentation.<\/p><p>Documents supporting a claim for a foreign tax credit are:<\/p><ul style=\"list-style-type: disc; margin-left: 25px; padding-left: 0; margin-bottom: 15px;\" data-mce-style=\"list-style-type: disc; margin-left: 25px; padding-left: 0; margin-bottom: 15px;\"><li style=\"margin-bottom: 8px;\" data-mce-style=\"margin-bottom: 8px;\">A copy of the foreign tax return for the relevant period;<\/li><li style=\"margin-bottom: 8px;\" data-mce-style=\"margin-bottom: 8px;\">A copy of the foreign income tax calculation and tax due, if this is separate from the tax return will be required. Certification issued by a foreign tax or accounting professional may be sufficient.\u00a0<\/li><\/ul><\/div><\/div><\/div><\/div><\/div><div valign=\"top\" class=\"wdform_footer\" style=\"width: 100%;\"><div style=\"width: 100%;\"><div style=\"width: 100%; display: table;\"><div style=\"display: table-row-group;\"><div id=\"34page_nav9\" style=\"display: table-row;\"><div valign=\"middle\" align=\"left\" style=\"display: inline-block; width: 40%;\"><span id=\"page_previous_9\" class=\"wdform-page-button\" style=\"cursor: pointer;\">Previous<\/span><\/div><div id=\"page_numbers349\" valign=\"middle\" align=\"center\" style=\"display: inline-block; width: 20%;\"><\/div><div valign=\"middle\" align=\"right\" style=\"display: inline-block; width: 40%;\"><span id=\"page_next_9\" class=\"wdform-page-button\" style=\"cursor: pointer;\">Next<\/span><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wdform-page-and-images fm-form-builder\" style=\"border-width: 1px;\"><div id=\"34form_view3\" page_title=\"Deductible Expenses and Tax Credits\" class=\"wdform_page\" next_title=\"Next\" next_type=\"text\" next_class=\"wdform-page-button\" next_checkable=\"true\" previous_title=\"Previous\" previous_type=\"text\" previous_class=\"wdform-page-button\" previous_checkable=\"false\" style=\"\"><div class=\"wdform_section\"><div class=\"wdform_column\"><div wdid=\"13\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_checkbox\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_checkbox\" ><div class=\"wdform-label-section wd-width-100  wd-flex-wrap wd-flex-column\">    <label  class=\"wdform-label\">Please indicate if you have any of the following deductions\/tax credits<\/label><\/div><div class=\"wdform-element-section wd-flex  wd-flex-wrap wd-flex-column wd-width-100\" ><div class=\"wd-flex wd-flex-column\"><input type=\"hidden\" name=\"wdform_13_element34\" value=\"\" \/><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_13_element340\" name=\"wdform_13_element340\" value=\"Social security contributions\"    \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_13_element340\"><span><\/span>Social security contributions<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_13_element341\" name=\"wdform_13_element341\" value=\"Medical Expenses\"    \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_13_element341\"><span><\/span>Medical Expenses<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_13_element342\" name=\"wdform_13_element342\" value=\"Veterinary Expenses\"    \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_13_element342\"><span><\/span>Veterinary Expenses<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_13_element343\" name=\"wdform_13_element343\" value=\"Real Estate Refurbishment Costs\"    \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_13_element343\"><span><\/span>Real Estate Refurbishment Costs<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_13_element344\" name=\"wdform_13_element344\" value=\"Rent paid for main dwelling (1 Casa)\"    \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_13_element344\"><span><\/span>Rent paid for main dwelling (1 Casa)<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_13_element345\" name=\"wdform_13_element345\" value=\"School fees\"    \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_13_element345\"><span><\/span>School fees<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_13_element346\" name=\"wdform_13_element346\" value=\"Mortgage interest expenses\"    \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_13_element346\"><span><\/span>Mortgage interest expenses<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_13_element347\" name=\"wdform_13_element347\" value=\"Life insurance policy premiums\"    \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_13_element347\"><span><\/span>Life insurance policy premiums<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_13_element348\" name=\"wdform_13_element348\" value=\"Other tax deductible expenditure\"    \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_13_element348\"><span><\/span>Other tax deductible expenditure<\/label><\/div><\/div><\/div><\/div><\/div><div wdid=\"26\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_editor\" class=\"wdform-field\"><div style=\"border: 2px solid #FF8C00; background-color: #fff9f2; padding: 20px; border-radius: 8px; margin: 10px 0; line-height: 1.6;\" data-mce-style=\"border: 2px solid #FF8C00; background-color: #fff9f2; padding: 20px; border-radius: 8px; margin: 10px 0; line-height: 1.6;\"><p>You can see a list of the most usual expenditure that qualifies for a <a data-mce-href=\"https:\/\/taxing.it\/list-of-personal-deductible-expenses-and-tax-credits-in-the-italian-tax-return\/\" href=\"https:\/\/taxing.it\/list-of-personal-deductible-expenses-and-tax-credits-in-the-italian-tax-return\/\" target=\"_blank\">personal tax deduction<\/a> or a<a data-mce-href=\"https:\/\/taxing.it\/tax-credit-for-employment-income\/\" href=\"https:\/\/taxing.it\/tax-credit-for-employment-income\/\" target=\"_blank\" data-mce-selected=\"inline-boundary\">\ufeff standard tax credit<\/a> by clicking on the links in the text.<\/p><\/div><\/div><\/div><\/div><div class=\"wdform_column\"><div wdid=\"14\" class=\"wdform_row\"><div type=\"type_file_upload\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_file_upload\" ><div class=\"wdform-label-section wd-width-100  wd-flex-column\">    <label  for=\"wdform_14_element34\" class=\"wdform-label\">Upload a File: Please upload invoices\/certificates evidencing costs incurred <\/label><\/div><div class=\"wdform-element-section wd-flex  wd-flex-column wd-width-100\" ><label class=\"file-upload\"><div class=\"file-picker\"><\/div><input type=\"file\" id=\"wdform_14_element34\" name=\"wdform_14_file34[]\" multiple='multiple'  \/><\/label><\/div><\/div><\/div><\/div><\/div><div valign=\"top\" class=\"wdform_footer\" style=\"width: 100%;\"><div style=\"width: 100%;\"><div style=\"width: 100%; display: table;\"><div style=\"display: table-row-group;\"><div id=\"34page_nav3\" style=\"display: table-row;\"><div valign=\"middle\" align=\"left\" style=\"display: inline-block; width: 40%;\"><span id=\"page_previous_3\" class=\"wdform-page-button\" style=\"cursor: pointer;\">Previous<\/span><\/div><div id=\"page_numbers343\" valign=\"middle\" align=\"center\" style=\"display: inline-block; width: 20%;\"><\/div><div valign=\"middle\" align=\"right\" style=\"display: inline-block; width: 40%;\"><span id=\"page_next_3\" class=\"wdform-page-button\" style=\"cursor: pointer;\">Next<\/span><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wdform-page-and-images fm-form-builder\" style=\"border-width: 1px;\"><div id=\"34form_view4\" page_title=\"Overseas assets (ie. assets located outside Italy)\" class=\"wdform_page\" next_title=\"Next\" next_type=\"text\" next_class=\"wdform-page-button\" next_checkable=\"true\" previous_title=\"Previous\" previous_type=\"text\" previous_class=\"wdform-page-button\" previous_checkable=\"false\" style=\"\"><div class=\"wdform_section\"><div class=\"wdform_column\"><div wdid=\"58\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_editor\" class=\"wdform-field\"><div style=\"border: 2px solid #FF8C00; background-color: #fff9f2; padding: 15px 20px; border-radius: 8px; margin: 10px 0; line-height: 1.6;\" data-mce-style=\"border: 2px solid #FF8C00; background-color: #fff9f2; padding: 15px 20px; border-radius: 8px; margin: 10px 0; line-height: 1.6;\"><p>You have indicated in section 1 that you were either not Italian Tax Resident for the year or, did not have any foreign source income, so we are not asking for any information on foreign real estate, investments and bank accounts.<\/p><\/div><\/div><\/div><\/div><div class=\"wdform_column\"><div wdid=\"40\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_editor\" class=\"wdform-field\"><div style=\"border: 2px solid #FF8C00; background-color: #fff9f2; padding: 20px; border-radius: 8px; margin: 10px 0; line-height: 1.6;\" data-mce-style=\"border: 2px solid #FF8C00; background-color: #fff9f2; padding: 20px; border-radius: 8px; margin: 10px 0; line-height: 1.6;\">You have indicated that you were Italian tax resident for the year. As such you are required to report all foreign non Italian assets in the tax return, and where applicable pay Italian wealth taxes. For more information see this <a href=\"https:\/\/taxing.it\/ivie-ivafe-wealth-tax-on-foreign-property\/\" target=\"_blank\" rel=\"noopener\" data-mce-href=\"https:\/\/taxing.it\/ivie-ivafe-wealth-tax-on-foreign-property\/\">post<\/a>.<p>The supporting documentation you upload is essential for us to establish if and how a foreign asset is to be reported and if wealth tax applies so as to set up an audit trail in case of enquiry by the Tax Agency. If this is your first year with us, we will need evidence of the values (purchase price) of assets\u00a0 at 1 January 2025. Otherwise we just need evidence of values at 31 December 2025, and maximum and average balances over the year on foreign bank accounts.\u00a0\u00a0<\/p><p>Supporting documentation means statements issued by your bank, financial institution, assets managers etc. showing the value of your assets at year end (31 December) and 31 January if this is your first year with us.\u00a0 For real estate, if we do not already have a copy, we need a copy of a document showing the price you originally paid when you purchased the real estate.<\/p><\/div><\/div><\/div><\/div><div class=\"wdform_column\"><div wdid=\"15\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_checkbox\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_checkbox\" ><div class=\"wdform-label-section wd-width-100  wd-flex-wrap wd-flex-column\">    <label  class=\"wdform-label\">Please indicate if you own any of the following<\/label><\/div><div class=\"wdform-element-section wd-flex  wd-flex-wrap wd-flex-column wd-width-100\" ><div class=\"wd-flex wd-flex-column\"><input type=\"hidden\" name=\"wdform_15_element34\" value=\"\" \/><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_15_element340\" name=\"wdform_15_element340\" value=\"Real Estate\"    attribute=value \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_15_element340\"><span><\/span>Real Estate<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_15_element341\" name=\"wdform_15_element341\" value=\"Financial Investments\"    attribute=value \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_15_element341\"><span><\/span>Financial Investments<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_15_element342\" name=\"wdform_15_element342\" value=\"Shares in private limited companies\/partnerships\"    attribute=value \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_15_element342\"><span><\/span>Shares in private limited companies\/partnerships<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_15_element343\" name=\"wdform_15_element343\" value=\"Works of Art\/Precious objects\/Jewelry\"    attribute=value \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_15_element343\"><span><\/span>Works of Art\/Precious objects\/Jewelry<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_15_element344\" name=\"wdform_15_element344\" value=\"Yachts, vintage cars etc\"    attribute=value \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_15_element344\"><span><\/span>Yachts, vintage cars etc<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_15_element345\" name=\"wdform_15_element345\" value=\"Pensions\"    attribute=value \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_15_element345\"><span><\/span>Pensions<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_15_element346\" name=\"wdform_15_element346\" value=\"Bank accounts\"    attribute=value \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_15_element346\"><span><\/span>Bank accounts<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_15_element347\" name=\"wdform_15_element347\" value=\"Gold or other commodities\"    attribute=value \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_15_element347\"><span><\/span>Gold or other commodities<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_15_element348\" name=\"wdform_15_element348\" value=\"Cryptocurrencies\"    attribute=value \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_15_element348\"><span><\/span>Cryptocurrencies<\/label><\/div><div class=\"checkbox-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"checkbox\"  id=\"wdform_15_element349\" name=\"wdform_15_element349\" value=\"Other\"    attribute=value \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_15_element349\"><span><\/span>Other<\/label><\/div><\/div><\/div><\/div><\/div><div wdid=\"59\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_editor\" class=\"wdform-field\"><div style=\"border: 2px solid #FF8C00; background-color: #fff9f2; padding: 20px; border-radius: 8px; margin: 10px 0; line-height: 1.6;\" data-mce-style=\"border: 2px solid #FF8C00; background-color: #fff9f2; padding: 20px; border-radius: 8px; margin: 10px 0; line-height: 1.6;\">You must report the ownership of assets that are not located in, or deemed to be located in Italy.<br><\/div><\/div><\/div><\/div><div class=\"wdform_column\"><div wdid=\"16\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_file_upload\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_file_upload\" ><div class=\"wdform-label-section wd-width-100  wd-flex-column\">    <label  for=\"wdform_16_element34\" class=\"wdform-label\">Upload a File: Please upload statements showing the values of all assets (or the opening and closing balance on any bank account) at 1 January 2025 and at 31 December 2025.  You can upload multiples files.<\/label><\/div><div class=\"wdform-element-section wd-flex  wd-flex-column wd-width-100\" ><label class=\"file-upload\"><div class=\"file-picker\"><\/div><input type=\"file\" id=\"wdform_16_element34\" name=\"wdform_16_file34[]\" multiple='multiple'  \/><\/label><\/div><\/div><\/div><\/div><\/div><div valign=\"top\" class=\"wdform_footer\" style=\"width: 100%;\"><div style=\"width: 100%;\"><div style=\"width: 100%; display: table;\"><div style=\"display: table-row-group;\"><div id=\"34page_nav4\" style=\"display: table-row;\"><div valign=\"middle\" align=\"left\" style=\"display: inline-block; width: 40%;\"><span id=\"page_previous_4\" class=\"wdform-page-button\" style=\"cursor: pointer;\">Previous<\/span><\/div><div id=\"page_numbers344\" valign=\"middle\" align=\"center\" style=\"display: inline-block; width: 20%;\"><\/div><div valign=\"middle\" align=\"right\" style=\"display: inline-block; width: 40%;\"><span id=\"page_next_4\" class=\"wdform-page-button\" style=\"cursor: pointer;\">Next<\/span><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wdform-page-and-images fm-form-builder\" style=\"border-width: 1px;\"><div id=\"34form_view5\" page_title=\"Donations and Allocation of Tax\" class=\"wdform_page\" next_title=\"Next\" next_type=\"text\" next_class=\"wdform-page-button\" next_checkable=\"true\" previous_title=\"Previous\" previous_type=\"text\" previous_class=\"wdform-page-button\" previous_checkable=\"false\" style=\"\"><div class=\"wdform_section\"><div class=\"wdform_column\"><div wdid=\"17\" class=\"wdform_row\"><div type=\"type_radio\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_radio\" ><div class=\"wdform-label-section wd-width-100  wd-flex-wrap wd-flex-column\">    <label  class=\"wdform-label\">Have you made any donations to charity during the year or made contributions to political parties?<\/label><\/div><div class=\"wdform-element-section wd-flex  wd-flex-wrap wd-flex-column wd-width-100\" ><div class=\"wd-flex wd-flex-column\"><input type=\"hidden\" name=\"wdform_17_element34\" value=\"\" \/><div class=\"radio-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"radio\"  id=\"wdform_17_element340\" name=\"wdform_17_element34\" value=\"Yes\" onclick=\"set_default(&quot;wdform_17&quot;,&quot;0&quot;,&quot;34&quot;); \"   \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_17_element340\"><span><\/span>Yes<\/label><\/div><div class=\"radio-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"radio\"  id=\"wdform_17_element341\" name=\"wdform_17_element34\" value=\"No\" onclick=\"set_default(&quot;wdform_17&quot;,&quot;1&quot;,&quot;34&quot;); \"   \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_17_element341\"><span><\/span>No<\/label><\/div><\/div><\/div><\/div><\/div><div wdid=\"44\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_editor\" class=\"wdform-field\"><div style=\"border: 2px solid #FF8C00; background-color: #fff9f2; padding: 20px; border-radius: 8px; margin: 10px 0; line-height: 1.6;\">If you were Italian tax resident for the year you may be able to claim deduction for qualifying charitable and political donations.<\/div><\/div><\/div><\/div><div class=\"wdform_column\"><div wdid=\"18\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_file_upload\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_file_upload\" ><div class=\"wdform-label-section wd-width-100  wd-flex-column\">    <label  for=\"wdform_18_element34\" class=\"wdform-label\">Upload a File: Please upload the statement showing the receipt for any gift\/contribution.  You can upload multiples files.<\/label><\/div><div class=\"wdform-element-section wd-flex  wd-flex-column wd-width-100\" ><label class=\"file-upload\"><div class=\"file-picker\"><\/div><input type=\"file\" id=\"wdform_18_element34\" name=\"wdform_18_file34[]\" multiple='multiple'  \/><\/label><\/div><\/div><\/div><\/div><div class=\"wdform_column\"><div wdid=\"19\" class=\"wdform_row\"><div type=\"type_text\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_text\" ><div class=\"wdform-label-section wd-width-100  wd-flex-row wd-align-items-center\">    <label  for=\"wdform_19_element34\" class=\"wdform-label\">If you would like to designate a charity which will receive a part (0.5%) of the tax you owe, please insert the charity&#8217;s tax code here. If you leave this blank we will make the choice on your behalf (to Humanitas for cancer research). Note this does not cost you anything extra &#8211; just part of your tax goes to the charity instead of the Government.<\/label><\/div><div class=\"wdform-element-section wd-flex  wd-flex-row wd-align-items-center wd-width-100\" ><input type=\"text\"                           class=\"wd-width-100\"                           id=\"wdform_19_element34\"                           name=\"wdform_19_element34\"                           value=\"10125410158\"                           data-value=\"10125410158\"                           title=\"\"                           placeholder=\"\"                                                       \/><\/div><\/div><\/div><div wdid=\"45\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_editor\" class=\"wdform-field\"><div style=\"border: 2px solid #FF8C00; background-color: #fff9f2; padding: 20px; border-radius: 8px; margin: 10px 0; line-height: 1.6;\">You can opt for part of your IRPEF tax due to be allocated to specific purposes. see this <a href=\"https:\/\/taxing.it\/the-x-per-mille-options\/\" target=\"_blank\" rel=\"noopener\">post<\/a> for more details.<\/div><\/div><\/div><\/div><\/div><div valign=\"top\" class=\"wdform_footer\" style=\"width: 100%;\"><div style=\"width: 100%;\"><div style=\"width: 100%; display: table;\"><div style=\"display: table-row-group;\"><div id=\"34page_nav5\" style=\"display: table-row;\"><div valign=\"middle\" align=\"left\" style=\"display: inline-block; width: 40%;\"><span id=\"page_previous_5\" class=\"wdform-page-button\" style=\"cursor: pointer;\">Previous<\/span><\/div><div id=\"page_numbers345\" valign=\"middle\" align=\"center\" style=\"display: inline-block; width: 20%;\"><\/div><div valign=\"middle\" align=\"right\" style=\"display: inline-block; width: 40%;\"><span id=\"page_next_5\" class=\"wdform-page-button\" style=\"cursor: pointer;\">Next<\/span><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wdform-page-and-images fm-form-builder\" style=\"border-width: 1px;\"><div id=\"34form_view8\" page_title=\"Notes and Final Questions\" class=\"wdform_page\" next_title=\"Next\" next_type=\"text\" next_class=\"wdform-page-button\" next_checkable=\"true\" previous_title=\"Previous\" previous_type=\"text\" previous_class=\"wdform-page-button\" previous_checkable=\"false\"><div class=\"wdform_section\"><div class=\"wdform_column\"><div wdid=\"23\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_textarea\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_textarea\" ><div class=\"wdform-label-section wd-width-100 \">    <label  for=\"wdform_23_element34\" class=\"wdform-label\">Please add any notes here or use this space to advise us of any issues or questions<\/label><\/div><div class=\"wdform-element-section wd-flex  wd-width-100\" ><textarea class=\"wd-width-100\"                      id=\"wdform_23_element34\"                      name=\"wdform_23_element34\"                      placeholder=\"\"                      data-value=\"\"                      maxlength=\"\"                      style=\"height: 100px;\"                      ><\/textarea><\/div><\/div><\/div><\/div><div class=\"wdform_column\"><div wdid=\"31\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_radio\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_radio\" ><div class=\"wdform-label-section wd-width-100  wd-flex-wrap wd-flex-column\">    <label  class=\"wdform-label\">Do you have an Italian Digital ID (SPID). If you have a SPID we can obtain your authorisation to access your &#8220;Cassetta Fiscale&#8221; (Tax Agency web portal). <\/label><\/div><div class=\"wdform-element-section wd-flex  wd-flex-wrap wd-flex-column wd-width-100\" ><div class=\"wd-flex wd-flex-column\"><input type=\"hidden\" name=\"wdform_31_element34\" value=\"\" \/><div class=\"radio-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"radio\"  id=\"wdform_31_element340\" name=\"wdform_31_element34\" value=\"Yes\" onclick=\"set_default(&quot;wdform_31&quot;,&quot;0&quot;,&quot;34&quot;); \"   \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_31_element340\"><span><\/span>Yes<\/label><\/div><div class=\"radio-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"radio\"  id=\"wdform_31_element341\" name=\"wdform_31_element34\" value=\"No\" onclick=\"set_default(&quot;wdform_31&quot;,&quot;1&quot;,&quot;34&quot;); \"   \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_31_element341\"><span><\/span>No<\/label><\/div><\/div><\/div><\/div><\/div><div wdid=\"32\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_radio\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_radio\" ><div class=\"wdform-label-section wd-width-100  wd-flex-wrap wd-flex-column\">    <label  class=\"wdform-label\">Do you require assistance in obtaining a SPID? (Italian tax residents and Italian citizens only)<\/label><\/div><div class=\"wdform-element-section wd-flex  wd-flex-wrap wd-flex-column wd-width-100\" ><div class=\"wd-flex wd-flex-column\"><input type=\"hidden\" name=\"wdform_32_element34\" value=\"\" \/><div class=\"radio-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"radio\"  id=\"wdform_32_element340\" name=\"wdform_32_element34\" value=\"Yes\" onclick=\"set_default(&quot;wdform_32&quot;,&quot;0&quot;,&quot;34&quot;); \"   \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_32_element340\"><span><\/span>Yes<\/label><\/div><div class=\"radio-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"radio\"  id=\"wdform_32_element341\" name=\"wdform_32_element34\" value=\"No\" onclick=\"set_default(&quot;wdform_32&quot;,&quot;1&quot;,&quot;34&quot;); \"   \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_32_element341\"><span><\/span>No<\/label><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wdform_column\"><div wdid=\"46\" class=\"wdform_row\"><div type=\"type_radio\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_radio\" ><div class=\"wdform-label-section wd-width-100  wd-flex-wrap wd-flex-column\">    <label  class=\"wdform-label\">Do you have an Italian bank account in your name?<\/label><\/div><div class=\"wdform-element-section wd-flex  wd-flex-wrap wd-flex-column wd-width-100\" ><div class=\"wd-flex wd-flex-column\"><input type=\"hidden\" name=\"wdform_46_element34\" value=\"\" \/><div class=\"radio-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"radio\"  id=\"wdform_46_element340\" name=\"wdform_46_element34\" value=\"Yes\" onclick=\"set_default(&quot;wdform_46&quot;,&quot;0&quot;,&quot;34&quot;); \"   \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_46_element340\"><span><\/span>Yes<\/label><\/div><div class=\"radio-div wd-choice wd-flex wd-flex-row-reverse wd-justify-content\"><input type=\"radio\"  id=\"wdform_46_element341\" name=\"wdform_46_element34\" value=\"No\" onclick=\"set_default(&quot;wdform_46&quot;,&quot;1&quot;,&quot;34&quot;); \"   \/><label class=\"wd-align-items-center wd-flex wd-flex-row-reverse wd-justify-content wd-width-100\" for=\"wdform_46_element341\"><span><\/span>No<\/label><\/div><\/div><\/div><\/div><\/div><div wdid=\"47\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_editor\" class=\"wdform-field\"><div style=\"border: 2px solid #FF8C00; background-color: #fff9f2; padding: 20px; border-radius: 8px; margin: 10px 0; line-height: 1.6;\">If you have an Italian bank account, we will ask your for confirmation of your IBAN number so that we can mandate the Italian Tax Agency to take the funds necessary to pay your taxes, once we have agreed the amounts due with you.\u00a0 For this to function the account must be held with an Italian institution which has entered into the necessary arrangements with the Italian Tax Agency for the purpose.\u00a0 \u00a0It is also necessary that the account be in your name, either alone or jointly with another person.\u00a0 it is not, for example, possible to give a mandate to pay your taxes from an account that is held in someone else&#8217;s name, even if it is a spouse or civil partner.\u00a0<\/div><\/div><\/div><\/div><div class=\"wdform_column\"><div wdid=\"24\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_editor\" class=\"wdform-field\"><div style=\"border: 2px solid #FF8C00; background-color: #fff9f2; padding: 20px; border-radius: 8px; margin: 10px 0; line-height: 1.6;\" data-mce-style=\"border: 2px solid #FF8C00; background-color: #fff9f2; padding: 20px; border-radius: 8px; margin: 10px 0; line-height: 1.6;\"><p>By clicking on the submit button you authorise us to deal with your personal data shown on this form and the attachments in accordance with the firm&#8217;s data protection\/privacy policy which can be viewed <a href=\"https:\/\/taxing.it\/privacy-policy\/\" target=\"_blank\" rel=\"noopener\" data-mce-href=\"https:\/\/taxing.it\/privacy-policy\/\">here<\/a>.<\/p><p>All information and documents received will be treated as entirely confidential and not released to any third party apart from the authorities in so far as is necessary to comply with your Italian tax obligations.<\/p><\/div><\/div><\/div><\/div><div class=\"wdform_column\"><div wdid=\"1\" class=\"wdform_row\" style=\"position: relative; left: 0px; top: 0px;\"><div type=\"type_submit_reset\" class=\"wdform-field wd-width-100 wd-flex wd-flex-column fm-type_submit_reset\" ><div class=\"wdform-element-section wd-flex  wd-flex-row wd-justify-content-right wd-width-100\" ><button  type=\"button\" class=\"button-submit\" onclick=\"fm_submit_form('34');\"  data-ajax=\"1\"><span class=\"fm-submit-loading spinner fm-ico-spinner\"><\/span>Submit<\/button><button  type=\"button\" class=\"button-reset wd-hidden\" onclick=\"fm_reset_form(34);\" >Reset<\/button><\/div><\/div><\/div><\/div><\/div><div valign=\"top\" class=\"wdform_footer\" style=\"width: 100%;\"><div style=\"width: 100%;\"><div style=\"width: 100%; display: table;\"><div style=\"display: table-row-group;\"><div id=\"34page_nav8\" style=\"display: table-row;\"><div valign=\"middle\" align=\"left\" style=\"display: inline-block; width: 40%;\"><span id=\"page_previous_8\" class=\"wdform-page-button\" style=\"cursor: pointer;\">Previous<\/span><\/div><div id=\"page_numbers348\" valign=\"middle\" align=\"center\" style=\"display: inline-block; width: 20%;\"><\/div><div valign=\"middle\" align=\"right\" style=\"display: inline-block; width: 40%;\"><span id=\"page_next_8\" class=\"wdform-page-button\" style=\"cursor: pointer;\">Next<\/span><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wdform_preload\"><\/div><input type=\"hidden\" name=\"fm-current-page\" value=\"https:\/\/taxing.it\/it\/wp-json\/wp\/v2\/pages\/10712\" \/><\/form><\/div><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-244b58b e-flex e-con-boxed e-con e-parent\" data-id=\"244b58b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6be5292 elementor-widget elementor-widget-html\" data-id=\"6be5292\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\r\ndocument.addEventListener(\"DOMContentLoaded\", function () {\r\n\r\n    \/* -----------------------------------------\r\n       PART 0 \u2014 TRACK WHETHER INTRO IS DISMISSED\r\n    ------------------------------------------ *\/\r\n    let introDismissed = false;\r\n\r\n    \/* -----------------------------------------\r\n       PART 1 \u2014 HIDE INTRO ON FORM INTERACTION\r\n    ------------------------------------------ *\/\r\n\r\n    const form = document.querySelector(\".wdform_page, .wdform\");\r\n    const target = document.querySelector(\".hide-when-formmaker-active\");\r\n\r\n    if (form && target) {\r\n        const hideElement = () => {\r\n            target.classList.add(\"hidden\");\r\n            introDismissed = true; \/\/ enable scrolling from now on\r\n        };\r\n\r\n        form.addEventListener(\"input\", hideElement);\r\n        form.addEventListener(\"change\", hideElement);\r\n        form.addEventListener(\"click\", hideElement);\r\n    }\r\n\r\n    \/* -----------------------------------------\r\n       PART 2 \u2014 PAGE TITLES ABOVE FORM (STICKY)\r\n    ------------------------------------------ *\/\r\n\r\n    const pageTitles = [\r\n        \"1. Your Details\",\r\n        \"2. Family and Dependants\",\r\n        \"3. Real Estate\",\r\n        \"4. Italian Source Income\",\r\n        \"5. Foreign Source Income\",\r\n        \"6. Credit For Foreign Tax\",\r\n        \"7. Deductible Expenses and Tax Credits\",\r\n        \"8. Overseas assets (ie. assets located outside Italy)\",\r\n        \"9. Donations and Allocation of Tax\",\r\n        \"10. Notes and Final Questions\"\r\n    ];\r\n\r\n    function updatePageTitle() {\r\n        const active = document.querySelector(\".page_active\");\r\n        const titleBox = document.querySelector(\".form-page-title\");\r\n\r\n        if (!active || !titleBox) return;\r\n\r\n        const pageNumber = parseInt(active.textContent.trim(), 10);\r\n        if (!pageNumber) return;\r\n\r\n        titleBox.textContent = pageTitles[pageNumber - 1];\r\n\r\n        \/\/ Scroll only AFTER intro is dismissed\r\n        if (introDismissed) {\r\n            titleBox.scrollIntoView({ behavior: \"smooth\", block: \"start\" });\r\n        }\r\n    }\r\n\r\n    \/* -----------------------------------------\r\n       PART 3 \u2014 WAIT FOR FORM MAKER TO RENDER\r\n    ------------------------------------------ *\/\r\n\r\n    const waitForPagination = setInterval(() => {\r\n        const pagination = document.querySelector(\".wdform_page_navigation\");\r\n        if (pagination) {\r\n            clearInterval(waitForPagination);\r\n\r\n            \/\/ Initial update\r\n            updatePageTitle();\r\n\r\n            \/\/ Watch for page changes (Form Maker rebuilds pagination)\r\n            const observer = new MutationObserver(() => {\r\n                updatePageTitle();\r\n            });\r\n\r\n            observer.observe(pagination, { childList: true, subtree: true });\r\n        }\r\n    }, 100);\r\n\r\n});\r\n<\/script>\r\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-42bc1d2 e-flex e-con-boxed e-con e-parent\" data-id=\"42bc1d2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Please complete the\u00a0 form below to enable us to gather information to complete your 2026 Italian tax return on your FY 2025 income and assets. Under Italian law all individuals are required to present a return unless exemption applies. So even if you are married, or in a civil union, each spouse\/partner, in general, needs [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-10712","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>2026 Tax Return Landing Page on FY 2025 income and assets | Taxing.It<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxing.it\/it\/2026-tax-return-landing-page-on-fy-2025-income-and-assets\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2026 Tax Return Landing Page on FY 2025 income and assets | Taxing.It\" \/>\n<meta property=\"og:description\" content=\"Please complete the\u00a0 form below to enable us to gather information to complete your 2026 Italian tax return on your FY 2025 income and assets. Under Italian law all individuals are required to present a return unless exemption applies. So even if you are married, or in a civil union, each spouse\/partner, in general, needs [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxing.it\/it\/2026-tax-return-landing-page-on-fy-2025-income-and-assets\/\" \/>\n<meta property=\"og:site_name\" content=\"Taxing.It\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Taxing.It\/\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-10T16:22:11+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@Italy_Tax\" \/>\n<meta name=\"twitter:label1\" content=\"Tempo di lettura stimato\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/taxing.it\\\/2026-tax-return-landing-page-on-fy-2025-income-and-assets\\\/\",\"url\":\"https:\\\/\\\/taxing.it\\\/2026-tax-return-landing-page-on-fy-2025-income-and-assets\\\/\",\"name\":\"2026 Tax Return Landing Page on FY 2025 income and assets | Taxing.It\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/taxing.it\\\/#website\"},\"datePublished\":\"2026-02-06T12:42:01+00:00\",\"dateModified\":\"2026-02-10T16:22:11+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/taxing.it\\\/2026-tax-return-landing-page-on-fy-2025-income-and-assets\\\/#breadcrumb\"},\"inLanguage\":\"it-IT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/taxing.it\\\/2026-tax-return-landing-page-on-fy-2025-income-and-assets\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/taxing.it\\\/2026-tax-return-landing-page-on-fy-2025-income-and-assets\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/taxing.it\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"2026 Tax Return Landing Page on FY 2025 income and assets\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/taxing.it\\\/#website\",\"url\":\"https:\\\/\\\/taxing.it\\\/\",\"name\":\"Taxing.It\",\"description\":\"Resources in English for Italian Tax\",\"publisher\":{\"@id\":\"https:\\\/\\\/taxing.it\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/taxing.it\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"it-IT\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/taxing.it\\\/#organization\",\"name\":\"Taxing.It\",\"url\":\"https:\\\/\\\/taxing.it\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\\\/\\\/taxing.it\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/taxing.it\\\/wp-content\\\/uploads\\\/2018\\\/06\\\/cropped-CellBGSquarewText-1.jpg\",\"contentUrl\":\"https:\\\/\\\/taxing.it\\\/wp-content\\\/uploads\\\/2018\\\/06\\\/cropped-CellBGSquarewText-1.jpg\",\"width\":512,\"height\":512,\"caption\":\"Taxing.It\"},\"image\":{\"@id\":\"https:\\\/\\\/taxing.it\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/Taxing.It\\\/\",\"https:\\\/\\\/x.com\\\/Italy_Tax\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"2026 Tax Return Landing Page on FY 2025 income and assets | Taxing.It","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/taxing.it\/it\/2026-tax-return-landing-page-on-fy-2025-income-and-assets\/","og_locale":"it_IT","og_type":"article","og_title":"2026 Tax Return Landing Page on FY 2025 income and assets | Taxing.It","og_description":"Please complete the\u00a0 form below to enable us to gather information to complete your 2026 Italian tax return on your FY 2025 income and assets. Under Italian law all individuals are required to present a return unless exemption applies. So even if you are married, or in a civil union, each spouse\/partner, in general, needs [&hellip;]","og_url":"https:\/\/taxing.it\/it\/2026-tax-return-landing-page-on-fy-2025-income-and-assets\/","og_site_name":"Taxing.It","article_publisher":"https:\/\/www.facebook.com\/Taxing.It\/","article_modified_time":"2026-02-10T16:22:11+00:00","twitter_card":"summary_large_image","twitter_site":"@Italy_Tax","twitter_misc":{"Tempo di lettura stimato":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/taxing.it\/2026-tax-return-landing-page-on-fy-2025-income-and-assets\/","url":"https:\/\/taxing.it\/2026-tax-return-landing-page-on-fy-2025-income-and-assets\/","name":"2026 Tax Return Landing Page on FY 2025 income and assets | Taxing.It","isPartOf":{"@id":"https:\/\/taxing.it\/#website"},"datePublished":"2026-02-06T12:42:01+00:00","dateModified":"2026-02-10T16:22:11+00:00","breadcrumb":{"@id":"https:\/\/taxing.it\/2026-tax-return-landing-page-on-fy-2025-income-and-assets\/#breadcrumb"},"inLanguage":"it-IT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/taxing.it\/2026-tax-return-landing-page-on-fy-2025-income-and-assets\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/taxing.it\/2026-tax-return-landing-page-on-fy-2025-income-and-assets\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/taxing.it\/"},{"@type":"ListItem","position":2,"name":"2026 Tax Return Landing Page on FY 2025 income and assets"}]},{"@type":"WebSite","@id":"https:\/\/taxing.it\/#website","url":"https:\/\/taxing.it\/","name":"Taxing.It","description":"Resources in English for Italian Tax","publisher":{"@id":"https:\/\/taxing.it\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/taxing.it\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"it-IT"},{"@type":"Organization","@id":"https:\/\/taxing.it\/#organization","name":"Taxing.It","url":"https:\/\/taxing.it\/","logo":{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/taxing.it\/#\/schema\/logo\/image\/","url":"https:\/\/taxing.it\/wp-content\/uploads\/2018\/06\/cropped-CellBGSquarewText-1.jpg","contentUrl":"https:\/\/taxing.it\/wp-content\/uploads\/2018\/06\/cropped-CellBGSquarewText-1.jpg","width":512,"height":512,"caption":"Taxing.It"},"image":{"@id":"https:\/\/taxing.it\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Taxing.It\/","https:\/\/x.com\/Italy_Tax"]}]}},"_links":{"self":[{"href":"https:\/\/taxing.it\/it\/wp-json\/wp\/v2\/pages\/10712","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxing.it\/it\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/taxing.it\/it\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/taxing.it\/it\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxing.it\/it\/wp-json\/wp\/v2\/comments?post=10712"}],"version-history":[{"count":121,"href":"https:\/\/taxing.it\/it\/wp-json\/wp\/v2\/pages\/10712\/revisions"}],"predecessor-version":[{"id":10865,"href":"https:\/\/taxing.it\/it\/wp-json\/wp\/v2\/pages\/10712\/revisions\/10865"}],"wp:attachment":[{"href":"https:\/\/taxing.it\/it\/wp-json\/wp\/v2\/media?parent=10712"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}