Declaration forms 2025

IRAP tax return Form 2025

With the measure of the Revenue Agency of 14 March 2025, prot. no. 127533, the form was approved, with the relevant compilation instructions, to be submitted by taxpayers subject to the Regional Tax on Productive Activities, in order to declare their income for the tax period 2024.
Together with it, the technical specifications for the telematic transmission of the data contained in the declaration form were approved.
Among the new features, there is the space – in the IS framework (section XXIII) – to determine the income deriving from the adhesion to the Biennial Preventive Arrangement.

Natural persons’ tax return Form 2025

With the measure of the Revenue Agency of 17 March 2025, prot. no. 131076, the form, with the relevant compilation instructions, to be submitted by taxpayers subject to the individuals to declare income for the 2024 tax period was approved.
The technical specifications for the telematic transmission of the data contained in the declaration form and the data concerning the choices for the destination of the eight, five and two per thousand of IRPEF were also approved.
Among the changes included in the form there are those relating to:

• income from land: for direct cultivators and agricultural entrepreneurs registered in the agricultural social security system – dominical income is exempt from taxation up to EUR 10,000, taxed at 50% from EUR 10,000 to EUR 15,000 and taxed in full above that threshold;
• Short-term leases: with the option for the ‘cedolare secca’ (26% rate, subject to a reduction to 21% for income from short-term leases relating to a property unit identified by the taxpayer in their tax return);
• deductions: (including those for building work) for charges and expenses. For taxpayers with a total income exceeding EUR 50,000, the amount of the deduction from gross tax is reduced by an amount of EUR 260 in respect of certain charges and expenses;
• new IRPEF: tax brackets changed from 4 to 3;
• determination of employee income from self-employment and business: for the latter, the CP box has been introduced for the two-year Preventive Arrangement. In addition, the updating of the RE and RG squares makes it possible to accommodate the increased cost of newly hired employees.

Please note that the model must be submitted:

• Ordinarily: from 30 April to 31 October 2025 electronically;
• 30 April to 30 June 2025: if the submission is made in paper form via a post office;
• 30 April to 31 July 2025: for those wishing to join the CPB.

Income tax return Forms SP, SC and ENC 2025

With the provisions of the Revenue Agency of 17 March 2025, prot. no. 131066, no. 131067 and no. 131080, the forms for the 2024 income of partnerships (Redditi SP 2025 form), corporations (Redditi SC 2025 form) and non-commercial entities (Redditi ENC 2025 form) were approved. Together with them, the relevant instructions for preparation and the technical specifications for the electronic filing of the data contained therein were approved.
Three new features are worth mentioning:

• the new Schedule CP: reserved for taxpayers who have adhered to the proposed two-year Preventive Arrangement and who have undertaken to declare the agreed amounts in their tax returns for the tax periods covered by the Arrangement;
• the new Section VII-A: inserted in Schedule RQ to allow for the realignment of differences between the book values and tax values of assets (Legislative Decree 192/2024);
• the new Section VII-B: of the same Schedule RQ reserved for taxpayers who opt for the franking of reserves and, more precisely, for the franking of the revaluation surplus values of the reserves and funds, in suspension of taxation, existing in the financial statements for the financial year in progress as at 31 December 2023, which remain at the end of the financial year in progress as at 31 December 2024;
• the new Section VI: inserted in the RQ panel to handle the new provisions on extraordinary transactions (Articles 172, 173 and 176 of the Consolidated Income Tax Act);
• the new schedule in box RS: designed to indicate the National Identification Code (Cin) assigned to accommodation facilities;
• adjustments in the RT (section X), RM (section III) and RQ (section VIII) tables for the indication of the redetermination of the cost of participations and land, pursuant to Articles 5 and 7, Law 448/2001 (provision which is effective from 1 January 2025);
• Section XI of Schedule RT: in order to determine the capital gains and capital losses for each crypto-asset held as of 1 January 2025 (for these, the value as of that date, determined in accordance with Article 9 of TUIR, may be taken instead of the cost or purchase value, provided that the aforesaid value is subject to a substitute tax of 18% pursuant to Article 1, paragraphs 26-29 of Law 207/2024).d.

ISA for 2024

With Revenue Agency Order No. 131056 of 17 March 2025, the technical specifications for the telematic transmission of the relevant data for the purpose of applying the ISA reports for the tax period 2024, and the consistency checks of the relevant data indicated in the ISA forms with the 2025 income tax forms were approved.
Please note that Article 2, paragraph 3-bis, Presidential Decree 322/1988, as amended by Article 11, Decree-Law 73/2022, provides that the technical specifications for the e-filing of the data shall be made available in electronic format by the Revenue Agency by the month of February. This deadline has been extended, for the year 2025, to 17 March of the same year (Article 3-bis, paragraph 3, Decree-Law No. 202 of 27 December 2024 – Decree Milleproroghe 2025).