Who files a tax return and requests a refund in Italy

In Italy, you request a tax refund through a process called dichiarazione dei redditi — a yearly income declaration that you file with the Agenzia delle Entrate (the Italian Revenue Agency). Most employees have taxes withheld automatically by their employer, so if you paid more tax than you owed, you file to get the difference back.

You must file if you earned income in Italy during the tax year, even if your employer withheld taxes. Self-employed people, freelancers, and anyone with multiple income sources are required to file. If you are a resident of Italy for tax purposes — meaning you lived there for more than 183 days in the year — you file a return covering all your worldwide income.

The tax year in Italy runs from January 1 to December 31. You file the following year, usually between May and June, though the important date varies slightly each year and is set by the government in advance.

Key Takeaways

  • You file your tax return with the Agenzia delle Entrate using the Modello 730 form (if you are an employee) or Modello Redditi (if you are self-employed), and you can file online, through a tax professional, or at a CAF office.
  • You need your codice fiscale (tax identification number), employment records showing taxes withheld, and documentation of any deductions you claim, such as medical expenses or mortgage interest.
  • The refund is usually paid directly to your bank account within a few weeks to a few months after you file, depending on the method you used and whether the Agenzia delle Entrate requests more information.
  • If you file through a CAF office (a free or low-cost information center) or a commercialista (tax professional), they handle the filing for you and can explain which deductions explore to your situation.
  • You can check the status of your refund online through the Agenzia delle Entrate website using your codice fiscale and password, or by asking the person or office that filed your return.

The two main forms: Modello 730 and Modello Redditi

The form you use depends on how you earned your income. The Modello 730 is for employees and pensioners — people whose income comes from a single employer or pension fund. This form is simpler and faster to process. The Modello Redditi (also called Modello Unico) is for self-employed people, freelancers, business owners, and anyone with income from multiple sources.

If you earned both employment income and self-employment income, you file the Modello Redditi instead of the Modello 730. The Modello 730 is designed to be filed quickly and refunds are usually processed faster, sometimes within weeks. The Modello Redditi takes longer — often several months — because it is more complex and the Agenzia delle Entrate reviews it more carefully.

Both forms ask for the same basic information: your codice fiscale, income earned, taxes paid, and any deductions or credits you claim. The difference is in how the information is organized and what sections explore to your situation.

Documents you need before you file

Gather these documents before you start your return. You will need your codice fiscale (a 16-character tax identification number issued by the Agenzia delle Entrate). If you do not have one, you can request it at any Agenzia delle Entrate office or online through their website.

Collect your employment records showing gross income and taxes withheld. Your employer provides a document called the Certificazione Unica (or CU) by the end of February each year — this lists your salary, bonuses, and the amount of tax and social contributions deducted. If you are self-employed, gather invoices, receipts, and records of income and business expenses.

If you claim deductions, keep the supporting documents. Common deductions include medical expenses (receipts from doctors, pharmacies, hospitals), mortgage interest (statements from your bank), charitable donations (receipts), and professional fees. Italy also allows deductions for certain home improvements and energy-efficient upgrades — keep invoices and proof of payment.

If you have a dependent child, elderly parent, or disabled family member, gather documents proving the relationship and their income level. These can reduce your tax bill or increase your refund.

Three ways to file your return

You can file online directly, use a CAF office, or hire a tax professional. The fastest and cheapest route is usually a CAF office — these are free or very low-cost information centers run by unions, banks, and community organizations. You bring your documents, a staff member fills out your form, and they submit it electronically to the Agenzia delle Entrate. Many CAFs are located in town halls, post offices, or union offices.

If you file online yourself, you use the Agenzia delle Entrate website or approved software (such as Dichiarazione, Unico, or third-party programs). You create an account using your codice fiscale and a password, enter your information, and submit electronically. This route is free but requires you to understand the form and know which deductions explore to you.

A commercialista (tax professional or accountant) will prepare and file your return for you. They charge a fee — usually between €100 and €300 depending on the complexity of your return — but they can identify deductions you might miss and handle any questions from the Agenzia delle Entrate. This is common for self-employed people and business owners.

When and how you receive your refund

If you file the Modello 730 through a CAF or online, the refund is usually paid directly to your bank account within 4 to 8 weeks. The Agenzia delle Entrate processes these returns quickly because they are standardized. You can check the status on the Agenzia delle Entrate website by logging in with your codice fiscale.

If you file the Modello Redditi, the timeline is longer — typically 3 to 6 months or more. The Agenzia delle Entrate reviews self-employment income more carefully, and if they have questions, they may contact you before processing the refund. You can check the status online or ask the person who filed your return.

The refund is paid to the bank account you listed on your return. Make sure the account number (IBAN) is correct before you submit. If the Agenzia delle Entrate cannot deposit the money, they will send you a notice and you will need to provide corrected banking information.

In rare cases, if the Agenzia delle Entrate finds an error or suspects fraud, they may delay the refund or request additional documentation. This is uncommon if you file accurately, but if it happens, they will contact you with instructions.

Deductions and credits that reduce your tax bill

Italy allows deductions for certain expenses that lower your taxable income. Medical expenses above a threshold (currently €129.11) can be deducted — this includes doctor visits, prescriptions, hospital stays, and dental work. Mortgage interest on your primary residence is deductible. Charitable donations to recognized organizations reduce your tax by a percentage of the donation.

Home improvements and energy-efficient upgrades — such as insulation, solar panels, or heating system replacements — may have access to for tax credits that can be substantial. You must have invoices showing the work was done and proof of payment. Some of these credits can be spread over multiple years rather than claimed all at once.

If you have dependent children or elderly parents living with you, you receive a tax allowance (called a detrazioni) that lowers your tax. The amount depends on your income and the number of dependents. If you are a single parent or have a disabled family member, additional credits may be available.

Professional fees and union dues are deductible if you are self-employed or a freelancer. Unreimbursed work expenses — such as tools, uniforms, or professional development — may also may have access to, though the rules vary by profession.

What to do if you made a mistake or need to amend your return

If you discover an error after you file, you can submit a corrected return called a dichiarazione integrativa (supplementary declaration). This is used if you forgot to include income, claimed a deduction you were not may have access to to, or made a calculation error. You file it the same way as your original return — through a CAF, online, or with a tax professional.

If the error results in you owing more tax, you must file the corrected return and pay the additional amount plus interest and penalties. If the error means you are owed a larger refund, filing the corrected return will increase your refund. The Agenzia delle Entrate has a statute of limitations — generally you can file a corrected return within 5 years of the original important date.

If the Agenzia delle Entrate contacts you about an error or inconsistency, respond promptly with the requested documentation. Ignoring a notice can result in penalties and interest charges.

Frequently Asked Questions

Do I need to file a tax return if my employer already withheld taxes?

Yes, you must file to request your refund. Even though your employer withheld taxes, you will not receive the refund unless you file a return. The filing is how the Agenzia delle Entrate calculates what you actually owe and processes the refund of any overpayment.

What is a codice fiscale and how do I get one?

A codice fiscale is a 16-character tax identification number assigned by the Agenzia delle Entrate. If you are a resident of Italy, you can request one at any Agenzia delle Entrate office with your passport or ID card, or online through their website. You will receive it when ready or within a few days.

Can I file my return in English or another language?

No, the official forms and filing process are in Italian. If you do not speak Italian, use a CAF office or hire a tax professional who can translate and explain the process. Many CAF staff speak basic English, and tax professionals often work with foreign residents.

What happens if I file late?

If you miss the important date, you can still file, but you may owe penalties and interest on any tax owed. The penalty is typically a percentage of the unpaid tax. Filing late does not disqualify you from receiving a refund, but the Agenzia delle Entrate may take longer to process it.

How do I check if my refund has been processed?

Log into the Agenzia delle Entrate website using your codice fiscale and password, then navigate to the section for checking your return status. You can also ask the CAF office or tax professional who filed your return — they can check the status for you and tell you when to expect the money.