Form 770/2024: Income for Tax Year 2023

News n.29/2024

This year too, the deadline by which tax withholding agents are required to electronically transmit Form 770, related to 2023 income, to the Italian Revenue Agency is set for October 31, 2024.

The Form, approved by Italian Revenue Agency Provision no. 61647 on February 26, 2024, must be used by tax withholding agents (including State Administrations) to communicate the withholdings made to the Italian Revenue Agency, and can be either Simplified or Ordinary.

1.      The Simplified Form 770/2024 consists of sections that summarize the withholdings made and payments effected, pertaining to:

• Income from employment, equivalent, and assimilated income;

• Income from self-employment

• Commissions and miscellaneous income.

2.     The Ordinary Form 770/2024 consists of sections that summarize the withholdings made and payments effected, pertaining to:

• Dividends;

• Income from participation;

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