The Modello Redditi (income tax return)

The Modello Redditi (formerly «Unico») is the tax return for people who cannot or do not want to use the 730 form, for example those with self-employment or business income, or who must declare income and investments from abroad. There are different forms depending on the taxpayer: Individuals (PF), Partnerships (SP), Companies (SC) and Non-commercial Entities (ENC).

If the taxpayer has died, the return must be filed by one of the heirs, who fills in the dedicated box on the front page.

How the Modello Redditi for individuals is structured

• Booklet 1: compulsory for everyone. It contains the front page, the list of dependent family members and the sections for income from land, buildings and employment, charges and expenses, IRPEF calculation, surcharges, tax credits and offsets.
• Booklet 2: contains the sections for other income of taxpayers without accounting records, section RW for investments abroad and section AC for condominium administrators.
• Booklet 3: contains the sections for taxpayers who keep accounting records.

Those who file the 730 but must also declare foreign capital income, capital gains or investments abroad must also submit sections RM, RT and RW together with the front page of the Modello Redditi.

How to pay taxes

Taxes are paid with the F24 form, at the bank, at the post office or online with the services of the Agenzia delle Entrate or your bank. Some useful rules:

• each line of the form can contain only one amount, either payable or credit;
• the minimum amount for each tax code is 1.03 euros;
• nothing is paid if IRPEF and surcharges amount to 12 euros or less;
• if payment by cheque fails, the payment is considered not made.

Main tax codes

• 4001 – IRPEF, balance
• 4033 – IRPEF, first instalment
• 4034 – IRPEF, second instalment or single advance payment
• 3801 – regional surcharge
• 3844 – municipal surcharge, balance
• 3843 – municipal surcharge, advance payment
• 1842 – cedolare secca on rentals, balance
• 1840 – cedolare secca, first instalment
• 1841 – cedolare secca, second instalment or single advance payment

The information on this page is general and the rules change often: to check your situation and the current requirements, speak to our staff.