Tax Return 2023 Landing Page

Please use this form if you would like us to prepare your 2024 Italian tax return on your behalf. This return will show income received in the year to 31 December 2023 and, where applicable, reportable non Italian assets owned in the course of the year

Please insert your name

First

Last

Is this the first year that you have asked us to file your Italian tax return?

Yes

No

Have you already signed-up as a client?

Yes

No

Please sign up as a client here before proceeding with this form

Please give details of any dependent and their fiscal code number(s)

Has your tax residence status changed during the year?

Yes

No

If so, let us know the date of the change

And the reason for the change

Leaving Italy

Arriving in Italy

Has there been any change compared to last year in the number of your dependents?

Yes

No

If so, please insert details, including the fiscal code, of any new dependents

Yes

No

If so please gives details and values

Upload a File: Please upload statements showing the income received, such as employers certificates (CU, P60, 1040,1099's etc.) You can upload multiples files.

Is any of your income from a Foreign (non Italian) source

Yes

No

Documents Supporting a claim for a foreign tax credit are:

a copy of the foreign tax return for the relevant period;
a copy of the foreign income tax calculation and tax due, if this is separate from the tax return;
a copy of evidence of payment of the tax showing the date and amount paid.

Upload Supporting Documents

Under Italian tax rules it is possible to claim credit for foreign tax paid on income reported on the tax return.

In other words the foreign tax can, in some cases, be used to reduce the Italian tax due, subject to a number of rules.

A tax credit is not available for income subject to substitute or flat rate tax. This applies to dividend income (somewhat controversially as the Supreme Court has ordered that a tax credit is available, notwithstanding the Tax Agency stance that no credit is available), certain gains, and to pension/earned income where the recipient is on a flat tax regime;
The tax credit cannot exceed the tax due on the particular source of income - 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;
You need to be able to provide 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;
You need to be able to demonstrate that no right of refund of the foreign tax exists - 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.

We are experiencing almost routine audits from the Tax Agency where a foreign tax credit has been claimed, 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.

Please indicate if you have any of the following deductions/tax credits

You can see a list of the most usual expenditure that qualifies for a tax deduction or a tax credit here

Upload a File: Please upload invoices/certificates evidencing costs incurred

Have you made any donations to charity during the year or made contributions to political parties?

Yes

No

Upload a File: Please upload the statement showing the receipt for any gift/contribution. You can upload multiples files.

If you would like to designate a charity which will receive a part (0.5%) of the tax you owe, please insert the charity'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 - just part of your tax goes to the charity instead of the Government.

Please add any notes here or use this space to advise us of any issues or questions

By clicking on the submit field you authorise us to deal with your personal data shown on this form and the attachments in accordance with the firm's data protection/privacy policy which can be viewed here.
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.