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The Italian tax calendar for 2024: Which taxes are due when?

The Local Italy
The Local Italy - [email protected]
The Italian tax calendar for 2024: Which taxes are due when?
(Photo by ANDREAS SOLARO / AFP)

Keeping track of Italy's tax deadlines is no simple task. Here are the key dates to keep in mind this year.

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If you live in Italy or own property here you'll generally have to pay at least some tax. But figuring out what exactly you're paying, and when it's due, is not always straightforward.

Generally speaking, anyone who is legally registered as a resident in Italy for tax purposes (known as being a fiscal resident) has to declare their income to the Italian authorities.

READ ALSO: Americans in Italy: Is it worth paying for professional help with your taxes?

Non-residents who own property or generate a part of their income in Italy may also have to pay at least some taxes in the country.

And, though Italy is not actually the most highly-taxed country in Europe - that dubious honour goes to France - all that famous Italian red tape plus a long list of tax-related acronyms (Irpef, Ires, Imu...) can make filing taxes here a daunting proposition.

To help you get organised, here are some of the key dates for 2024, including the deadline to file your annual tax returns.

Italy, taxes

View of an Agenzia delle Entrate tax office in Rome in November 2012. Photo by ANDREAS SOLARO / AFP

January 31st: Deadline to opt out of Italy’s TV licence fee (often referred to as canone).  

Italy’s TV licensing is based on an opt-out rather than opt-in system, with the fee being automatically added to a household’s electricity bill. 

Homeowners who don’t have a TV set must complete and submit the relevant payment exemption form with Italy’s Agenzia delle Entrate (Italy’s tax office) by January 31st of each year.

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March 16th: Deadline for employers to file employees' earnings. This involves filling out and submitting the Certificazione Unica.

Employers must file earnings of both salaried employees and self-employed workers (partita IVA holders) though the deadline for filing the self-employed workers' earnings declaration is October 31st (see below).

April 30th: Deadline for VAT declaration for businesses and self-employed workers (partita Iva holders). Barring some exceptions, such as taxpayers on flat-rate or other special schemes, those with a partita Iva are required to file an annual Dichiarazione IVA (VAT declaration) for the previous calendar year. 

This means filling out and submitting the Modello Iva annuale, which reports the amount of Iva (Italy's value-added tax or VAT) owed by or refundable to businesses for the previous year.

If a partita Iva holder owes VAT, they’ll have to make payments by certain deadlines.

May 2nd: This is the earliest date from which some taxpayers in Italy can begin to submit their yearly income tax returns.

There are two types of income tax declaration form in Italy: generally speaking, employees and retirees use modello 730 (form 730), whereas the self-employed, people with certain types of redditi diversi (sources of income other than employment or pension), and taxpayers who are not legally resident in Italy use the modello redditi persone fisiche ('natural persons’ income form').

Taxpayers can submit the modello redditi persone fisiche in paper form at their local post office starting from May 2nd.

May 20th: This is the earliest date from which taxpayers can begin to submit modello 730 (form 730).

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June 17th: This is the property tax deadline that owners of a second home in Italy need to know about. It was moved forward to Monday, June 17th this year, instead of June 16th, as that's a Sunday.

The main property tax in Italy, known as Imposta Municipale Unica (Single Municipal Tax, or IMU), applies to all residential or commercial property and land. It does not apply to primary residences, barring some exceptions.

IMU is owed by all owners of second homes and the June deadline marks the first instalment, with the other payment due by December 16th, 2024.

Italy, taxes

An Agenzia delle Entrate employee is pictured as she goes through a pile of documents in a tax office in Rome. Photo by ANDREAS SOLARO / AFP

June 30th: Barring some exceptions, personal (Irpef) and corporate (Ires and Irap) income taxes are paid in two instalments. The first instalment is due by June 30th. 

In all cases, payment must be made through modello F24 (form F24). The Italian tax office, the Agenzia delle Entrate, offers guidance on how to fill out and submit the form.

June 30th: The deadline to submit the modello redditi persone fisiche ('natural persons’ income form') in paper format. The deadline for online submission on the Italian tax office website is October 15th.

September 30th: Taxpayers using modello 730 (or form 730) for their yearly tax returns will have until September 30th to complete and submit the document with Italy's tax office. 

October 15th: The deadline to submit the modello redditi persone fisiche ('natural persons’ income form') online.

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October 31st: Employers must submit the Certificazione Unica for self-employed workers’ earnings by October 31st.

November 30th: The second instalment of personal and corporate income taxes (see above) is due by November 30th. The payment must be made via modello F24.

December 16th: The second IMU instalment is due. 

See more information on the Italian tax agency's website.

Please note that The Local cannot provide advice on tax issues. For help with filing taxes in Italy, contact your local tax assistance centre (Centro Assistenza Fiscale, or CAF) or consult an accountant (commercialista) or other qualified tax professional.

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