Form 770/2024: Income for the 2023 Tax Year
News No. 29/2024
Once again this year, the deadline by which withholding agents are required to electronically file Form 770 with the Italian Revenue Agency for 2023 income is set for October 31, 2024.
The form, approved by Italian Revenue Agency Order No. 61647 on February 26, 2024, must be used by withholding agents (including government agencies) to report withholding taxes to the Italian 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, relating to:
Income from employment, equivalent income, and similar income;
Income from Self-Employment
Commissions and Other Income.
2. Form 770/2024 (Ordinary) consists of sections containing summaries of withholdings and payments made in relation to:
Dividends;
Income from equity investments;
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