All those who have received taxable income during the tax period are required to submit the return. Entrepreneurs and professionals are obliged to submit even in the absence of income or in the presence of losses. Furthermore, subjects with the capacity to act in the general sense of law, such as heirs, guardians, legal representatives of the minor and of an incapable person, are subject to this obligation for the income received by the latter.

The General Options

In general, all persons (not entrepreneurs or professionals) who have no taxable income or only have income taxed at source (for example, the pensioner or the employee) are exempt from the declaration. In such cases for the proper calculation is important with the income tax calculator  now.

In particular, on the basis of ministerial instructions, the following are not required to fill in the tax return:

The exemption also applies in the presence of the following income limits:

• Holders of dependent income received by a single person
• Holders of more than one employee income, if the employer has already made the tax adjustment, that is, the recalculation of the tax due on the entire employee income received during the year
• Holders of income from employment, assimilated or pension in possession of the main residence (with related appurtenances) or other buildings not leased
• Holders of income subject to substitute tax (for example, BOTs or other public securities)
• Holders of exempt income (for example, war pensions, invalidity pensions, privileged pensions for conscripts, etc.
• Land and / or buildings up to € 500
• Employee or similar work for 365 days, with other types of income, up to € 8,000
• Pension for 365 days, with other types of income, up to € 8,000
• Pension for 365 days, with land up to € 185.92 and main house (with related appurtenances), up to € 7,750
• Other income (for example, income from occasional work), up to € 4,800
• Of fees from amateur sports activities up to € 30,658.28

In the case of properties on which the IMU is due, the taxpayer is exempt from submitting the tax return only if they do not produce rental income, for which the obligation to declare and pay the taxes due, (or dry coupon ) and related additions.

Come back upstairs

The 730 model is used, as an alternative to the Single model, by taxpayers who must declare only the following income:

Income from retirement or employment (including income from coordinated and ongoing collaboration and compensation in lieu of employment income); income from retirement or employment (together with tax deductions and social security contributions) are certified in the CUD issued by the employer or by the INPS

• income from land and buildings
• capital gains
• different income, for which a VAT number is not required

Income with separate taxation

However, VAT number holders, taxpayers not resident in Italy, the heirs of deceased taxpayers and, in general, all those whose employers are not required to pay withholding taxes cannot use this model (for example, domestic workers such as housekeepers, gardeners, etc.).