Dichiarazione dei Redditi (Annual Tax Return) in Italy: What It Is and How to Get It
The Dichiarazione dei Redditi (Annual Tax Return) is an essential part of settling in Italy as a foreigner. Whether you are a student, worker, or relocating with family, understanding this step will save you time and frustration. It is a moderately involved process that requires 5 documents. It typically costs Free (DIY) or €30-100 (CAF assistance) or €200-500+ (commercialista). You should plan for this June-November each year (varies by form type).
What is Dichiarazione dei Redditi (Annual Tax Return)?
As an Italian tax resident (resident 183+ days/year), you must file an annual tax declaration using modello 730 (if employed) or Modello Redditi (if self-employed). Deadline is June-November annually.
To complete this step, you will need to gather 5 documents and follow a specific procedure. The process involves several steps but is manageable with proper preparation. The associated cost is Free (DIY) or €30-100 (CAF assistance) or €200-500+ (commercialista).
Based on the experience of thousands of foreigners who have gone through this process, there are several practical tips that can make your experience smoother. Being well-prepared before your appointment and having all documents in order are consistently the most important factors for success.
Who needs it?
This step is part of the "Worker (EU / EEA)" journey. Depending on your nationality (EU vs. non-EU), your specific visa type, and your city of residence, the exact requirements and timeline may vary.
Applicable visa and permit types
- Worker (EU / EEA)
What you'll need
You will need 5 documents to complete this step. Below is an overview of each one.
CUD / Certificazione Unica (from employer)
Your annual tax summary document provided by your employer, showing total income earned and taxes withheld during the year. It is the Italian equivalent of a W-2 (US) or P60 (UK).
Codice fiscale
Your Italian tax identification number, needed to access the Agenzia delle Entrate portal and file your tax return.
SPID or CIE (digital identity)
Italy's digital identity system. SPID (Sistema Pubblico di Identità Digitale) or CIE (Carta di Identità Elettronica) is needed to access the Agenzia delle Entrate online portal for tax filing.
Bank account IBAN (for refund)
Your Italian bank account IBAN number, needed if you are entitled to a tax refund. The Agenzia delle Entrate will deposit any refund directly into this account.
Receipts for deductible expenses (medical, education, etc.)
Receipts and invoices for expenses that can reduce your tax bill. Italy allows deductions for medical expenses, education, mortgage interest, and more.
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Sign up freeThe process
Here is a high-level overview of the steps involved in completing this process.
- 1
Gather all required documents (listed below).
- 2
Visit the relevant office. Common offices involved: Employer provides by end of March, Already have, Comune or authorized provider.
- 3
Submit your application and any required fees.
- 4
Wait for processing and collect your document or confirmation.
- 5
Important: remember the deadline — June-November each year (varies by form type).
Common mistakes to avoid
Many foreigners run into the same issues when completing this step. Here are the most common mistakes and how to avoid them:
- Missing the filing deadline — penalties start at 30% of unpaid tax
- Not claiming deductions you're entitled to — medical expenses, education, mortgage interest
- Forgetting to declare foreign income or assets — Italy taxes worldwide income for residents
- Not getting SPID before tax season — the AgenziaEntrate portal requires it and SPID setup takes time
- Not understanding whether you're a tax resident — 183+ days in Italy means you must file
Frequently asked questions
When am I considered an Italian tax resident?
If you reside in Italy for 183+ days in a calendar year, you are an Italian tax resident and must declare worldwide income. This includes income from your home country.
What's the difference between Modello 730 and Modello Redditi?
Modello 730 is for employees and pensioners (simpler, processed by employer). Modello Redditi (formerly Unico) is for self-employed, business owners, or those with complex income situations.
Can a CAF help me file for free?
CAFs (Centri Assistenza Fiscale) charge modest fees (€30-100) and can help with filing. Some CAFs associated with unions offer free or reduced services to members. The Agenzia delle Entrate also offers a pre-filled 730 online.
Do I need to declare foreign bank accounts?
Yes, Italian tax residents must declare foreign bank accounts and financial assets on the Quadro RW of Modello Redditi. IVAFE tax applies to foreign financial assets. Consult a commercialista if you have significant foreign assets.
Official sources
All information on this page has been verified against official Italian government sources. Always double-check with the relevant office for the most current requirements.
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This content is for informational purposes only and does not constitute legal advice. Immigration laws change frequently. Always verify with official sources.