What it is

Latest update: 05/03/2024

The tax return for the income of non-commercial entities and similar must be submitted using the form ‘Redditi ENC – Enti non commerciali ed equiparati’ (Income of ENC – Non-commercial entities and similar).

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 the Redditi ENC form

The form ‘Redditi ENC – Enti non commerciali ed equiparati’ (Income of ENC – Non-commercial entities and similar) must be submitted by the following entities subject to corporate income tax imposta sul reddito sulle società – IRES:

• non-commercial entities (public and private entities other than companies, as well as trusts, which do not have as their sole or principal object the exercise of commercial activities), resident in Italy;
• non-profit organisations of social value – organizzazioni non lucrative di utilità sociale – Onlus (Article 10 of Legislative Decree No 460 of 4 December 1997), with the exception of cooperative societies, including social cooperatives;
• companies and non-commercial entities of all kinds, including trusts, not resident in Italy;
• trustees of unclaimed inheritance if the successor is subject to IRES and if the balance of the estate extends beyond the tax period during which the succession is opened.

Non resident companies and non commercial entities must use the Redditi ENC form if in the tax return reference year they generated in Italy (Article 23 of Presidential Decree No 917 of 22 December 1986 – TUIR):

• business income derived from activities carried out through permanent establishments,
• income from real estate (income from buildings and land),
• capital income,
• miscellaneous income,
• self-employment income derived from activities carried out in Italy,
• income from participation in partnerships and transparent capital companies.

Non-commercial entities do not have as their exclusive or principal object the pursuit of an activity of a commercial nature, which does not determine business income. It is not relevant to the classification of the non-commercial entity as to the nature (public or private) of the entity, the social relevance of the aims pursued, the absence of a profit-making purpose or the destination of the management results. For resident entities, the sole or main object of the activity is determined by law, the certificate of incorporation or articles of association, if they exist in the form of an authentic instrument or an authenticated or registered private agreement. In the absence thereof, the main object is determined on the basis of the activity actually carried out in Italy. This rule applies, in any case, to non-resident entities. .