Income tax returns for partnerships - What it is

Latest update: 12/12/2023

The income tax return for partnerships must be filed using the form ‘Redditi SP – Società di persone’ (income of partnerships).

Cross-border users with an eIDAS identity who have to submit a tax return for income generated in Italy can use the Revenue Agency’s service available under the Single Digital Gateway (SDG). In order to access the service, you must have an Italian tax number.

Who must submit a Redditi SP form

The ‘Redditi SP – Società di persone ed equiparate’ (income of partnerships and similar) must be submitted by the following companies and associations, resident in Italy:

• non stock corporations,
• general and limited partnerships,
• armament companies,
• de facto or irregular companies,
• associations without legal personality set up between natural persons for the exercise of arts and professions in an associated form,
• marital partnerships if the activity is carried out in partnership between the spouses,
• European economic interest groupings (EEIG).

Who does not have to submit a form

The following do not need to submit a Redditi SP form:

• marital partnerships that are not run as a company (in this case the spouses must submit a personal income tax form);
• partnerships and similar not resident in the territory of the State (in this case, the income tax form for capital companies, commercial entities and similar or the income form for non-commercial entities and similar must be completed);
• multi-apartment buildings, which must submit tax return form 770 if they have made deductions as withholding agents.