Form 770/2024: Income for the 2023 Tax Year
- September 12, 2024
- Reading time: 4 min
News . 29/2024
Once again this year, the deadline by which withholding agents are required to electronically file Form 770 for 2023 income with the Italian Revenue Agency is set for October 31, 2024.
The form, approved by Revenue Agency Order No. 61647 on February 26, 2024, must be used by withholding agents (including government agencies) to report withholdings to the Revenue Agency, and may be either the Simplified or the Standard version.
1. Form 770/2024 (Simplified) consists of sections containing summaries of withholdings and payments made in relation to:
Income from employment, equivalent and assimilated;
Self-employment income
Commissions and other income.
2. Form 770/2024 (Standard) consists of sections containing summaries of withholdings and payments made in relation to:
Dividends;
Income from equity investments;
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