Form 770/2024 income for the 2023 tax period
- Studio Piceci
- September 12, 2024
- Reading time: 4 min
News . 29/2024
Once again this year, the deadline by which withholding agents are required to electronically submit Form 770 to the Revenue Agency for 2023 income is set for October 31, 2024.
The form, approved by Revenue Agency Provision No. 61647 on February 26, 2024, must be used by withholding agents (including government agencies) to report withholdings to the Revenue Agency, and can be either simplified or standard.
1. The simplified 770/2024 form consists of sections containing summaries of withholdings and payments made in relation to:
Income from employment, equivalent and similar income;
Income from self-employment
Commissions and other income.
2. Form 770/2024 Ordinario consists of sections containing summaries of withholdings made and payments made in relation to:
Dividends;
Income from equity investments;