Modello Redditi PF
The tax return is called “PF” standing for Persone Fisiche (individuals). Modello in Italian means “Form”. The PF form is for use by individuals who are not able to present the simplified tax return (the modello 730) or who having filed a 730, need to report foreign income and assets that cannot be returned with the 730 form.
Italian tax return forms are referred to by the year in which they must be filed, not the year of the relevant income. So the Modello PF 2022 covers income received during the calendar year to 31 December 2021 and non Italian real estate, financial assets and bank accounts held during that year.
Deadlines For Filing and Payment
The final deadline for filing the return, without penalty is 30 November 2022. A small penalty applies if the return is presented within 90 days after that deadline. After those 90 days, the tax return will be considered to be “omitted”, i.e. a failure to file a return. Even it the return is filed after thee 90 day period, a significant penalty, based on the tax due will be applied by the Tax Agency.
The tax is due by 30 June 2022. An uplift of 0.4% of the tax due is payable if paid along with the tax due on or before 22 August 2022. After that date steeper penalties will apply, and these can be reduced by making spontaneous payment using the ravvedimento operoso procedure.
How to File?
Tax returns must be completed using the standard forms issued by the Italian Tax Agency which must be filed online.
You can file online via the Tax Agency’s Web forms here. You need to access with your SPID or with an alternative set of Italian Government electronic credential process.
Alternatively you can download the software here and upload the return once you have completed it, using the software and your Tax Agency electronic login credentials.
The service is available in Italian, German and Slovenian languages.
The forms themselves in pdf copy along with the instructions for compilation can be found by following the links below.
Our Services
Our services consist in:
- Assistance gathering the necessary documents showing your income and assets, to be uploaded via our tax return landing page;
- Preparation of the draft tax return, and summary of tax due;
- Explaining the amounts due, the approach adopted and discussing any open tax positions;
- Preparation of tax payments forms F24, with a listing of the specific taxes to be paid, payments on account and deadlines (30 June or 22 August). Alternatively if you let us an italian IBAN we can arrange for the funds to be taken direct from your Italian bank account. Note that in order for this to function, the bank must have signed up to the convention with the Tax agency – so most foreign banks cannot be used for this purpose will not work, even if you have an Italian IBAN. The account needs to be in your name – it is not possible to take funds from an account in another person’s name unless the account is held jointly. In any event you should check in advance with the bank to ensure that the service is available.
- Agreeing the amounts shown in the return and filing the return online on your behalf.
- Providing a package with your filed return, receipted payment forms or receipts from the Tax Agency and summary.
Our work will be performed in the English language.
Italy 2022 Tax Return Forms
Fascicolo/Bundle 1
Modello Redditi Persone fisiche (PF) 2022 – Fascicolo 1 – pdf
Istruzioni per la compilazione del modello Redditi Pf fascicolo 1 – pdf
FRONT PAGE – Personal Data
Dependent Family Members
SECTION RA – Income from land
SECTION RB – Income from buildings and other data
SECTION RC – Income from employment and assimilated work
SECTION CR – Tax credits
SECTION RP – Charges and expenses
SECTION LC – Cedolare Secca-Flat tax on rental income
SECTION RN – Determination of IRPEF
SECTION RV – Regional and municipal IRPEF surcharge
SECTION DI – Supplementary return
SECTION RX – Result of the return
Fascicolo/Bundle 2
Modello Redditi Persone fisiche (Pf) 2022 – Fascicolo 2 – pdf
Istruzioni per la compilazione del modello Redditi Pf fascicolo 2 – pdf
SECTION RH Income from participation in partnerships and assimilated companies
SECTION RL Other income
SECTION RM Income subject to separate taxation and substitute tax and substitute tax
SECTION RT Capital gains of a financial nature
SECTION RR Social security contributions
SECTION RW Investments abroad and/or foreign assets of a financial nature of a financial nature – monitoring – IVIE/IVAFE
SECTION AC Communication from the condominium administrator
Non-Resident Individuals – Guide to the Compilation of the Form PF
Fascicolo/Bundle 3
Modello Redditi Persone fisiche (Pf) 2022 – Fascicolo 3 – pdf
Istruzioni per la compilazione del modello Redditi Pf fascicolo 3 – pdf
SECTION RE Income from self-employment deriving from the exercise of arts and professions
SECTION RF Businesses on the Ordinary Accounting regime
SECTION RG Businesses on the Simplified Accounting regime
SECTION LM Flat rate regime for small businesses, young entrepreneurs and workers on lay-off schemes
SECTION RD Animal husbandry, plant production and other agricultural activities
SECTION RS Summary schedules for SECTIONS RA, RD, RE, RF, RG, RH and LM
SECTION RQ Substitute and additional IRPEF taxes
SECTION FC Income of foreign controlled companies (CFC)
SECTION NR New residents
SECTION CE Tax credit for income produced abroad
SECTION TR Exit tax and incoming tax values
SECTION RU Tax credits for business
Link to Italian Tax Agency website (in the Italian language)
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