20191029_AOberstadt_Phoenix_09.jpgIf you are a migrant or refugee working in Italy or receiving a pension, you may need to submit the income tax return (‘dichiarazione dei redditi’ in Italian) to the Italian Revenue Agency (‘Agenzia delle Entrate’ in Italian). The dichiarazione dei redditi is an annual tax and accounting document to inform Italian tax authorities of your income and paid taxes. It refers to the income received during the previous year.

In Italy, procedures and forms vary depending on whether you are an employee or pensioner, or self-employed worker.

You can use this article to learn more about:

  • What it is for
  • Certificazione Unica (CU)
  • Tax return for employees and pensioners (730 form)
  • Tax return for independent workers (Redditi Persone Fisiche form)

What is dichiarazione dei redditi for?

Submitting a dichiarazione dei redditi allows you to deduct certain expenses from your taxable income, which include:

  • Medical expenses: for example, medical visits, drugs, medical equipment. Note that the expenses must be above 129,11 euro per year to be deducted, and you must ask to enter your codice fiscale on the receipts when paying.
  • Education expenses: for example, school and university fees.
  • Rental fees
  • Sport fees for your child between 5 and 18 years old

When submitting your tax return declaration you can attach all invoices, receipts, copies of bank transfers and checks issued for deductible expenses. Depending on the income tax return form that you fill out and the checkbox you select, you can receive a refund in your paycheck, on your bank account, or you may use the credit to pay other taxes.

Please consider that if you had only one employer last year and you did not have any deductible expenses, you do not need to submit the income tax return because the Certificazione Unica your employer sent to the Agenzia delle Entrate is already a proof of your income and paid taxes.

Certificazione Unica

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The Certificazione Unica (CU, or ex CUD) is a fundamental document that proves your incomes received during the past year.

If you are an employee or partita IVA holder, you will receive the CU from your employer or client on paper or via email, and it will allow you to check whether they pay your taxes and contributions. If you are a pensioner or holder of other benefits (for example, NASPI), you will receive the Certificazione Unica from INPS. You should receive the CU in March. Make sure you keep your Certificazione Unica to complete the tax return form (730 or Redditi Persone Fisiche) at the end of the year.

If you had only one employer and did not have deductible expenses last year, you do not need to fill out any tax return form. On the other hand, if there are at least two CU or you want to deduct your eligible expenses, then you should also complete either the 730 form for employees and pensioners, or Reddito Persone Fisiche form for independent workers. In the sections below you will find more details.

730 form

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If you were an employee or pensioner last year, you can use the 730 form for your income tax return.

Submitting the 730 form is not mandatory for those who only had one employment contract, since taxes are paid directly by the employer through payroll deductions. However, you can submit the 730 if you want to deduct some expenses from your income.

However, if you changed employers during the same year and you received more than one Certificazione Unica, the 730 form becomes compulsory.

How to submit the 730

You can submit a pre-filled 730 to the Revenue Agency (‘Agenzia delle Entrate’ in Italian) by logging in with your SPID or electronic identity card on the Agenzia delle Entrate portal. It is important that you check that everything is correct. If you have some doubts - especially if according to the pre-filled form you have to give money back to the State (‘debito’ in Italian) - we suggest that you double check with a CAF (Fiscal Assistance Center) that there are no errors.

Alternatively, you can directly go to a CAF to be assisted in the compilation and submission of the 730. Usually, trade unions such as CGIL, CISL and UIL, as well as ACLI, offer this kind of service. CAF services for the income tax return cost between 35 euro and 50 euro. It is recommended to go to a CAF for help because if you make a mistake in filling in, you may incur fines and penalties. 

What documents do I need for the 730?

To submit your 730 - both online and at the CAF - you will need:

  • Valid identity document (passport or carta d’identità)
  • Codice fiscale - including that of your spouse and tax dependent family members (‘familiari a carico’ in Italian)
  • Certificazione Unica forms and other proof of incomes – attesting incomes received from the employee, INPS, scholarships etc.
  • Invoices for expenses incurred that can be deducted (medical expenses, rental contract, etc.)
  • Other documents depending on your personal situation (for example, family certificate if you have tax dependent family members both in Italy and abroad, income tax return of the previous year)

Invoices and proof of incomes must belong to the previous year!

When to submit the 730?

You must submit the 730 to the Agenzia delle Entrate by 30 September each year.

Redditi Persone Fisiche form

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If you were a Partita IVA last year, you can use the Redditi Persone Fisiche form (ex Unico, also known as Redditi PF) for your income tax return. Unlike employees, you should pay taxes by yourself through the F24 form at a bank or post office.

Learn more about: PARTITA IVA

How to submit Redditi Persone Fisiche?

You can complete the Redditi Persone Fisiche and the calculation of the payments on your own by downloading the software of the Agenzia delle Entrate here.

You can also go to a CAF or ask an accountant or tax lawyer to assist you in the compilation and submission of the form. Usually, trade unions such as CGIL, CISL and UIL, as well as ACLI, offer this kind of service. It is a good idea to request the support of specialized professionals because if you make a mistake in filling the form out, you may incur fines or penalties.

What documents do I need for the Redditi Persone Fisiche?

To submit your Redditi PF, you need:

  • Valid identity document (passport or carta d’identità)
  • Codice fiscale - including that of your spouse and tax dependent family members (‘familiari a carico’ in Italian)
  • Certificazione Unica forms and other proof of incomes – attesting income received as an independent worker, employee, from INPS, scholarships etc.
  • F24 forms proving tax payments
  • Invoices of expenses incurred that can be deducted (medical expenses, rental contract, etc.)
  • Other documents depending on your personal situation (for example, family certificate if you have tax dependent family members both in Italy and abroad, income tax return of the previous year)

Invoices, proofs of incomes and F24 must belong to the previous year!

When to submit the Redditi Persone Fisiche?

You must submit the Redditi PF by 30 November each year. However, remember that you must pay taxes in two installments, by June 30 and by November 30.

 

This article was written in collaboration with: 

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