Residency and form choice
Your resident or non-resident position and whether you file the simplified Modello 730 or the Modello Redditi PF.
Italy Tax Return Filing
Your Italy tax return, organised end to end.
Italy's Modello Redditi PF tax return for 2025 income is due by 2 November 2026, and the 730 window ran from 14 May to 30 September 2026 (Agenzia delle Entrate). Italy tax-return filing is the yearly declaration of your income to the Agenzia delle Entrate on the simplified Modello 730 or the Modello Redditi PF, including foreign income and foreign assets if you are resident. We work out which form fits, organise foreign income and the foreign-asset declaration, and hand a clean file to a licensed Italian commercialista who reviews and files.
Movingto is an immigration firm that puts a named, Bar-registered lawyer from its in-house legal team on your case and publishes its fees.
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First call: leave with your residency position, the right return form, your foreign-income and quadro RW scope, the deadline mapped, and the commercialista handoff in motion.
Researching the route first? Italy Tax Guide
What you get
What do we prepare for your annual Italy return?
A return goes wrong when the form choice, foreign income, and quadro RW are sorted out at the deadline. We organize the facts early, then a licensed commercialista reviews and files.
Foreign-income organization
Foreign salary, pension, rental, and investment income organized with the treaty and credit questions for adviser review.
Quadro RW and foreign assets
The foreign-asset monitoring (quadro RW in the Redditi PF, quadro W in the 730), and IVIE and IVAFE on foreign property and financial assets, mapped before filing.
Commercialista handoff
A packaged file handed to a licensed Italian commercialista who reviews the position and files inside the deadline.
Should you file the Modello 730 or the Redditi PF?
The simplified Modello 730 is used mainly by employees and pensioners, and it now carries foreign investments and assets in its quadro W (Agenzia delle Entrate). The Modello Redditi PF is used where the 730 does not fit your income or status. Your commercialista confirms which applies.
Worldwide income needs care
Italian tax residents report worldwide income, so foreign salary, pension, rental, and investment income, with the right treaty and credit treatment, need a commercialista, not a guess.
Foreign assets must be declared
Residents with foreign assets declare them for monitoring and pay IVIE on foreign property (1.06%; a main home abroad is exempt unless it is a luxury A/1, A/8 or A/9 property, taxed at 0.4%) and IVAFE on foreign financial assets (0.2%, 0.4% in tax-haven states, EUR 34.20 per foreign current or savings account). The declaration is required even when no tax is due.
Tax advice handled by specialists
Movingto maps the case path and prepares the file. The return is reviewed and filed by a licensed Italian commercialista, who handles the advice and submission.
Who this fits
Why use Movingto for an Italy tax-return case?
The valuable work is fixing the residency position, choosing the right return, organizing foreign income and the quadro RW, and getting a clean file to a licensed commercialista before the deadline.
Good fit for
- Expats and new arrivals filing their first Italian return
- People with foreign salary, pension, rental, or investment income
- Residents with foreign assets who must file the quadro RW
- Special-regime holders (flat tax, impatriati, 7%) whose regime runs through the annual return
- Clients who already set up Italian tax residence and now need annual filing
Not the right fit for
- Anyone wanting tax advice directly from Movingto
- Clients who need bookkeeping, VAT, or company accounting
- People who already work with an Italian commercialista for the full return
- Anyone seeking refunds, savings estimates, or outcome guarantees
Service scope
How the tax filing is managed.
You get a managed filing path and a clean evidence package. A licensed Italian commercialista handles the tax position, the return itself, and the submission.
- Included workstreams
- 4
- Professional scope
- Clear
Delivery scopeMovingto delivery and specialist scope
Managed by Movingto
Residency and form-choice triage
We map your resident or non-resident position and whether the Modello 730 or Redditi PF applies.
Managed by Movingto
Foreign income and treaty organization
We organize foreign salary, pension, rental, and investment income with the treaty and credit questions for adviser review.
Managed by Movingto
Quadro RW and foreign-asset scope
We scope the foreign-asset declaration (quadro RW or quadro W) and the IVIE and IVAFE position for the commercialista.
Managed by Movingto
Deadline management and handoff
We keep the filing deadline on the calendar and hand a packaged file to a licensed commercialista.
Handled by the relevant specialist
Tax advice or the return filing from Movingto
Movingto maps the case path and prepares a clean file. Tax advice, filing decisions, and submissions are handled by the licensed or qualified tax professional responsible for that scope.
Handled by the relevant specialist
Refund, savings, or outcome guarantee
No adviser can guarantee a refund, a tax result, savings, or Revenue Agency acceptance. The facts and specialist advice control the outcome.
Filing path
From residency facts to a filed return.
Each stage turns a tax year into a governed file: residency, the right form, foreign income, the quadro RW, then review and filing by a licensed commercialista.
Case path05 managed stages
- Step 1 of 5
Confirm the residency position
Review days in Italy, arrival or departure timing, and whether this is a resident worldwide-income return or a non-resident return.
- Step 2 of 5
Choose the return
Decide between the Modello 730 and the Modello Redditi PF based on your income and status.
- Step 3 of 5
Inventory income and assets
List Italian and foreign income, and the foreign assets that drive the quadro RW, IVIE, and IVAFE.
- Step 4 of 5
Map the deadline
Put the relevant filing deadline on the calendar with the commercialista handoff.
- Step 5 of 5
Hand off for review and filing
Deliver the packaged file to a licensed Italian commercialista, who reviews the position and files.
Choose the form
Which Italian tax return do you file, and by when?
| Form | Who uses it | 2026 deadline (2025 income) |
|---|---|---|
| Modello 730 | Mainly employees and pensioners; foreign assets go in quadro W | 14 May to 30 September 2026 (passed) |
| Modello Redditi PF | Anyone the 730 does not fit, and corrections after a 730 | By 2 November 2026 |
Source: Agenzia delle Entrate, 'La presentazione e le operazioni successive' (precompilata 2026), checked 18 October 2026. Deadlines are set each year for the prior year's income. Your form choice and the foreign-asset declaration are confirmed by a licensed Italian commercialista.
Evidence
Evidence you can check.
Scope, professional ownership, and credential claims stay tied to source pages instead of sitting as unsupported marketing copy.
Source
La presentazione e le operazioni successive (730 and Redditi 2026 deadlines)
View sourceAgenzia delle EntrateChecked 18 October 2026
Source
Legge di bilancio 2026: IRPEF middle rate cut to 33%
View sourceMinistero dell'Economia e delle FinanzeChecked 18 October 2026
Source
IVIE - base imponibile e aliquota
View sourceAgenzia delle EntrateChecked 18 October 2026
Source
IVAFE - base imponibile e aliquote
View sourceAgenzia delle EntrateChecked 18 October 2026
Source
Italy - Tax administration (returns and deadlines)
View sourcePwC Worldwide Tax Summaries
Source
Italy - Other taxes (IVIE / IVAFE)
View sourcePwC Worldwide Tax Summaries
Common questions
Questions before you engage.
Which Italian tax return do I file?
The simplified Modello 730 is used mainly by employees and pensioners and, with its quadro W, can also carry foreign investments and assets. The Modello Redditi PF is used where the 730 does not fit your income or status. We help you choose; the commercialista confirms it.
When are Italian tax returns due?
For 2025 income, the Modello 730 could be filed from 14 May to 30 September 2026, and the Modello Redditi PF is due by 2 November 2026, because 31 October is a Saturday and 1 November a holiday (Agenzia delle Entrate, checked 18 October 2026). Deadlines are set each year for the prior calendar year, and we keep the current-year dates on the calendar.
How is foreign income handled?
Italian tax residents report worldwide income, so foreign salary, pension, rental, and investment income must be declared, with relief for foreign tax depending on the relevant treaty and rules. We organize the income and questions; the commercialista decides the treatment.
What is the quadro RW?
The quadro RW is the section of the Redditi PF return used to monitor foreign assets and to compute IVIE on foreign real estate and IVAFE on foreign financial assets; the 730 now has a matching quadro W. The declaration is required for residents with foreign assets even when no tax is due, and the neo-residents and 7% regimes exempt it.
Who handles Italy tax-return advice and submission?
Movingto maps the case path and prepares a clean file. A licensed Italian commercialista handles the tax advice, tax position, and actual submission.
Can this be bundled with tax-residence setup?
Yes. Many clients set up Italian tax residence first with the fiscal-setup service, then use this service for the annual filing. The two are scoped separately.
What if I missed the 30 September 730 deadline?
For 2025 income, the Modello Redditi PF can still be filed until 2 November 2026. If you already sent a 730 and need to fix it, a Redditi correttivo can be sent by 2 November 2026, and a Redditi integrativo after that date (Agenzia delle Entrate, checked 18 October 2026).
What IRPEF rates apply to 2026 income?
23% up to EUR 28,000, 33% from EUR 28,000 to EUR 50,000 and 43% above EUR 50,000, after L. 199/2025 cut the middle rate from 35% (MEF, checked 18 October 2026). Regional and municipal surcharges are added, and a special regime can change the picture.
Do I declare foreign bank accounts on my Italian return?
Yes, if you are an Italian tax resident. Foreign accounts go in the foreign-asset declaration, and IVAFE on a foreign current or savings account is a fixed EUR 34.20 per account, not due when the average yearly balance with the same intermediary is EUR 5,000 or less (Agenzia delle Entrate, checked 18 October 2026).
Private advisory call
Get your Italy tax return organised, end to end.
Bring your residency position, income across Italy and abroad, any special-regime status, and your foreign assets. We map the filing, choose the form, organize the quadro RW, and hand a clean file to a licensed commercialista.
First call covers
Leave with a clearer residency position, the right return form, and the commercialista handoff in motion.
- Route fit
- Country, visa category, family members, and timing.
- Scope
- Documents, legal work, tax points, and investment boundaries.
- Next steps
- What to prepare for the Movingto team and any relevant specialists.