Every taxpayer who is a fiscally resident in Italy is obliged to file an annual declaration of the income he or she has received in the previous tax year. The 730 form, whether ordinary or precompiled, is commonly used by employees (including those working abroad) and retirees. The taxpayer can submit it independently or through Caf/accountant. They may receive IRPEF refunds directly in their payslip/pension installment.

The “Redditi Persone Fisiche” form can be used by almost all taxpayers as it allows for the declaration of all types of income. However, its use is optional in some cases and mandatory in others. The time frame for obtaining tax refunds is generally longer than that of the 730 forms. Individuals who were not residents of Italy during the tax year being declared are required to use the Redditi form.

In some cases, taxpayers who file the 730 forms must also file certain sections of the “Modello Redditi” (RW, RT, RM form).

Every taxpayer who is a fiscally resident in Italy is obliged to file an annual declaration of the income he or she has received in the previous tax year. The 730 form, whether ordinary or precompiled, is commonly used by employees (including those working abroad) and retirees. The taxpayer can submit it independently or through Caf/accountant. They may receive IRPEF refunds directly in their payslip/pension installment.

The “Redditi Persone Fisiche” form can be used by almost all taxpayers as it allows for the declaration of all types of income. However, its use is optional in some cases and mandatory in others. The time frame for obtaining tax refunds is generally longer than that of the 730 forms. Individuals who were not residents of Italy during the tax year being declared are required to use the Redditi form.

In some cases, taxpayers who file the 730 forms must also file certain sections of the “Modello Redditi” (RW, RT, RM form).