Dichiarazione dei Redditi (Annual Tax Return — if working part-time) in Italy: What It Is and How to Get It
The Dichiarazione dei Redditi (Annual Tax Return — if working part-time) 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 4 documents. It typically costs Free (DIY) or €30-100 (CAF assistance) or €200-500+ (commercialista). You should plan for this June-November each year (only if you earned income).
What is Dichiarazione dei Redditi (Annual Tax Return — if working part-time)?
EU students can work up to 20 hours/week during studies without any work permit. If you earn income in Italy, you must file an annual tax return (dichiarazione dei redditi). Use Modello 730 (employees) or Modello Redditi. Deadline is June-November annually. If you don't work, you can skip this step.
To complete this step, you will need to gather 4 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 "International Student (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
- International Student (EU / EEA)
What you'll need
You will need 4 documents to complete this step. Below is an overview of each one.
CUD / Certificazione Unica (from employer)
Your annual tax summary document from your employer, showing total income earned and taxes withheld. The Italian equivalent of a W-2 or P60.
Codice fiscale
Your Italian tax identification number, needed to access the Agenzia delle Entrate portal.
SPID or CIE (digital identity)
Italy's digital identity system. Needed to access the Agenzia delle Entrate online portal for tax filing.
Receipts for deductible expenses
Receipts for medical expenses, education costs, and other deductible items that can reduce your tax bill.
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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, Authorized provider or Comune.
- 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 (only if you earned income).
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:
- Not realizing you need to file taxes even for part-time student work
- Missing the filing deadline — penalties start at 30% of unpaid tax
- Not claiming deductions you're entitled to — education costs, medical expenses, rent deductions for students
- Not getting SPID before tax season — you need it for the Agenzia delle Entrate portal
- Working more than 20h/week — EU students can work up to 20h during term without a work permit, but exceeding this may cause issues
Frequently asked questions
Do I need to file taxes if I only work part-time as a student?
Yes, if you earn income in Italy you should file a tax return. However, if your only income is employment and your employer withholds taxes correctly, the pre-filled 730 on the Agenzia delle Entrate portal may show you're due a refund. Below certain income thresholds, you may not owe additional tax.
Can EU students work in Italy without a work permit?
Yes! EU citizens have freedom of movement and can work in Italy without any work permit. Students typically work up to 20 hours/week during term time and full-time during breaks. No additional permits needed.
What deductions can students claim?
Students can deduct: university tuition fees (19% of up to €3,700), rent for off-site students (19% of up to €2,633), medical expenses above €129.11, and public transport passes (up to €250). Check the Agenzia delle Entrate website for the full list.
Do I need to declare foreign income from my home country?
If you are an Italian tax resident (183+ days/year in Italy), you must declare worldwide income. Italy has double taxation treaties with most EU countries to avoid paying twice. Consult a CAF or commercialista for guidance.
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.