Flash 8 – 2025

Tax obligations – Natural Persons

8 foto andrea cherchi49

Direct taxes – YEAR 2025

We summarise in the tables below the main 2025 tax deadlines for individuals, broken down by fulfilment.

730 income tax return form

DEADLINEREFERENCE PERIOD
30/04Pre-filled 730 2025 year 2024 is available for consultation
30/09Filing of Form 730 2025 year 2024

National income tax return “Redditi PF”

DEADLINEREFERENCE PERIOD
31/10Year 2024

Income Tax Payments

For taxpayers who file Form 730 and have a tax withholding agent, the adjustment operations are carried out directly by the withholding agent, starting in July.

DEADLINEREFERENCE PERIOD
30/06*IRPEF balance 2024 and other taxes from the tax return
30/06*First advance payment of IRPEF 2025 and other taxes from the tax return
01/12Second advance payment of IRPEF 2025 and other taxes from the tax return

* Payments by 30/06 can be made by 31/07, paying a surcharge of 0.40%; payment in instalments is also possible.

IMU return

DEADLINEREFERENCE PERIOD
30/06Year 2024

IMU payments

DEADLINEREFERENCE PERIOD
16/06First instalment IMU 2025
16/12Second instalment IMU 2025

Photo Credits: Andrea Cherchi
https://it-it.facebook.com/andreacherchimilano
For more information contact
tax@dgtax.itwww.digitax.it – +39 02 433 551
2024 – DGTAX – ALL rights reserved