Who must submit a Redditi SC form

Latest update: 05/03/2024

The form Redditi SC – Società di capitali, enti commerciali ed equiparati (income of capital companies, commercial entities and similar) must be submitted by the following entities subject to corporate income tax – IRES:

• joint-stock companies and limited partnerships with share capital, limited liability companies, cooperative societies, including cooperative societies that have acquired the status of ONLUS (organizzazioni non lucrative di utilità sociale – non-profit organisation of social value) and social cooperatives, mutual insurance companies, as well as European companies under Regulation (EC) No 2157/2001 and European cooperative societies under Regulation (EC) No 1435/2003, resident in Italy
• commercial entities, including trusts, having as their exclusive or main purpose the exercise of commercial activities, resident in Italy
• companies and commercial entities of all kinds, including trusts, not resident in Italy.

Non-resident companies and commercial entities must use the Redditi SC form if in the tax reporting year they generated the following 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
• income from participation in partnerships and capital companies taxed under the regime of transparency.