Who must submit a tax return form

Latest update: 06/05/2024

The form Redditi Persone Fisiche (personal income tax) must be used by taxpayers if in the tax reporting year, entered in the tax return form, they generated the following:

• business income, including from partnerships
• income from self-employment
• miscellaneous income (listed in Article 67 of the Income Tax Consolidation Act) not included in those declarable using form 730
• capital gains arising from the disposal of qualifying holdings or the disposal of non-qualifying holdings in companies resident in countries with low taxation or territories whose securities are not traded on regulated markets
• revenue from trusts, as beneficiariess
• property income (from buildings and land owned in Italy)
• capital income
• income from employed work (including income similar to income from subordinate employment and retirement income).

A tax return for income generated in Italy must also be submitted on behalf of deceased taxpayers.