With the tax return|| |63 il contribuente dichiara quali sono stati i suoi income was and what hisdeductible and deductible expenses were durante l'anno. Attraverso questa dichiarazione si liquidano le imposte da pagare per l’anno in considerazione, e gli eventuali acconti di imposta per l’anno successivo.

 

Taxes are theIrpef, if natural persons, or theIres, if joint-stock companies or entities (commercial and similar, non-commercial and equated).

 

The tax return is divided into:

 

•tax return natural persons (with or without VAT number),

 

•tax return for partnerships (società semplice, società in nome collettivo o snc, società in accomandita semplice o sas),

 

•tax return for joint-stock companies| ||97 (società a responsabilità limitata o srl, società in accomandita per azione o sapa, società per azioni o spa),

 

•dichiarazione dei redditi enti commerciali e non commerciali ed equiparati.

 

 

All companies are required to pay income taxes natural personsresidentsandnon-residents in the territory of the State. The resident subject must tax the income produced anywhere in the world, just as a non-resident subject must tax the income produced in this territory.

 

There are three differentmodelli differenziati based on your condition:

 

•Model 730

 || |128

• UNIQUE model 

 

•RED model 

 

 

Model 730, what it is and who must present it

 

The730 it is the form for theincome declaration dedicated toemployees and pensioners.

It entails various advantages. Mainly, the taxpayer does not have to carry out calculations and obtains the tax refund directly in the pay slip or in the pension installment, starting from the month of July (for pensioners starting from the month of August or September); if, however, he has to pay sums, these are deducted from his salary (starting from the month of July) or from the pension (starting from the month of

August or September) directly in the pay slip.

 

All citizens who have received income must complete theform 730 all citizens who have received income:

​

• of employment and pension; 

• of land or of buildings (for example rent);

• of capital (for example company profits);

• of work self-employed without VAT number (for example for occasional work);

• different (for example income from land and buildings located abroad).

 

​

UNICO model

 

The UNICO model it is a fiscal tool for making thetax return; it is used by taxpayers to psubmit documents related to the income received in a year to the relevant bodies.

 

There are different models to use based on the tax regime and the activity:

 

•SP| ||207 (Società di persone);

 

•SC (Capital companies);|| |215

 

•ENC (Non-commercial entities): must be declared by non-commercial entities,ONLUS| ||221 e società semplici.

 

The following taxpayers are required to present the single form:

 

•Self-employed with VAT number

 

•Businesses

 

• Persons who must submit declarationsVAT, IRAP and 770

 

• Those who reside inabroad

 

• Individuals in possession ofdifferent incomes

 

However, in some cases they must also present the single form | ||255 lavoratori dipendenti:

 

• When the subject, due to a change of job in the previous year, has received several CU and the total income taxexceeds the withholdings received by 10.33 euros == 

 

• The employee has received sums from INPS on which no withholding tax has been applied 

 || |274

• Il lavoratore dipendente ha beneficiato di deductions from income

 

• The subject have not been withheldthe municipal surtax or the solidarity contribution

 

• The taxpayer has obtained a rincome taxed separately, excluding TFR

 

• In the event that the subject has obtained a capital gain 

 || |296

​

RED model, who is it aimed at?

 

TheModel RED, like aForm 730, is a declaration for some income received. This is a document thatpensioners, who receive certain specific types of benefits, must present to INPS, especially for those benefits linked to the income of the family unit.|| |312

 

This income can in factvary over time, and thus cause the variation in the amount of the allowances due, or it can also lead to the impossibility of receiving them. This form represents anadditional declaration to the one that can be made every year involving the 730 Form or the PF Income Form, but it does not always have to be completed and sent.

 

Unlike the models mentioned above, this document must not be sent to the tax authorities, i.e. the Revenue Agency, but it must be communicated to INPS, who will then take care of correctly calculating the compensation due, verifying that they are correct.

​