Frequently asked questions: Taxes in South Tyrol

The Modello 730 is intended for taxpayers whose income comes mainly from employment or pensions; among other things, it can also be used to declare income from land and buildings, capital income and income from self-employment without a VAT number. The advantage: you do not have to calculate anything yourself, and a refund or additional payment is as a rule settled directly through your salary or pension; the 730 can also be submitted if you have no employer acting as withholding agent. By contrast, you must use the Modello Redditi Persone fisiche, among other things, if you have business income (including as a partner in a partnership), have income from self-employment with a VAT number, let homes on a short-term basis on a scale regarded as a business activity (from tax year 2026: more than two homes; up to tax year 2025: more than four), were not resident in Italy in the tax year and/or in the year of filing, or must also file a VAT, IRAP or 770 return. Under certain conditions you do not have to file a return at all; the conditions are set out in the instructions for the Modello 730. Every spring the Agenzia delle Entrate makes a pre-filled return (precompilata) available online, which you can check, complete and submit yourself or through a CAF or a tax adviser. You can find the current filing deadlines on the Agenzia delle Entrate website.

Sources: Legge 178/2020, art. 1, c. 595 (locazioni brevi) (normattiva) · Agenzia delle Entrate – Chi può presentare il 730 · Agenzia delle Entrate – Istruzioni Modello 730/2026

A CAF is a tax assistance centre regulated by law. CAFs are set up by business and trade associations (these assist businesses) or by trade unions of employees and pensioners, large employers or associations that sponsor patronati (these assist taxpayers without business or professional income, i.e. mainly employees and pensioners). On request, a CAF prepares your tax return (e.g. the Modello 730), checks that the information matches your supporting documents, gives you a copy of the return and the tax calculation, sends the result to your employer or pension provider – if there is one – so that it can be settled, and transmits the return and your choice for allocating the 8, 5 and 2 per mille to the tax authorities. You can also submit the pre-filled Modello 730 through a CAF; for this you give it an authorisation. Please ask the CAF directly whether any fees are charged and, if so, which ones.

Sources: D.Lgs. 241/1997, artt. 32 e 34 (normattiva) · Agenzia delle Entrate – Quando e come presentare il 730

In addition to the national income tax IRPEF, there is a regional surcharge and a municipal surcharge. Both are calculated on total income for IRPEF purposes less deductible expenses and are only payable if IRPEF (after deductions from the tax) is also payable for the same year. The rate of the regional surcharge is set by law by the region or – in South Tyrol – by the Autonomous Province of Bolzano/South Tyrol, within limits set by the State; the Province can provide for its own deductions from the tax (detrazioni) (currently, for example, for dependent children). The municipality can, by its own regulation, set a municipal surcharge and an income threshold up to which it is not payable; it is owed to the municipality of your tax domicile on 1 January of the year concerned. Not every municipality levies a municipal surcharge. For employees and pensioners, the surcharges are normally withheld by the employer or pension provider or settled through the tax return. You can find the current rates and deductions on the website of the Autonomous Province of Bolzano/South Tyrol (Finance Department) and, for the municipalities, on finanze.gov.it.

Sources: D.Lgs. 446/1997, art. 50 (normattiva) · D.Lgs. 360/1998, art. 1 (normattiva) · Autonomous Province of Bolzano/South Tyrol – Regional IRPEF surcharge · MEF – Addizionale comunale, Comuni della Provincia di Bolzano

Since 2014, South Tyrol has had the municipal property tax GIS (in Italian IMI – imposta municipale immobiliare) under Provincial Law No. 3/2014; within the province it replaces the municipal property taxes established by national law, and therefore also IMU. The main residence is not automatically exempt: for it, together with its appurtenances, the law provides for a reduced rate of 0.4% and allows a deduction (detrazione) from the tax, based on the tax due on a home in cadastral category A/2, class 1, with 10 rooms (plus 30%); it increases by €50 each for the third and every further minor in the household who lives in the home and is registered as resident there, and for each person with a severe disability. The municipality can raise the deduction up to the amount of tax due – in that case no GIS is payable on the main residence. Your main residence is the home in which you habitually live and are registered as resident; no more than three units in categories C/2, C/6 and C/7 (no more than two in the same category) count as appurtenances. In some cases a home counts as a main residence even though you no longer live there – for example if older people or people with disabilities are permanently accommodated in a care home, provided the home is not let. The 0.4% rate for the main residence is set by provincial law; the other tax rates (within statutory limits) and the amount of the deduction are decided by the municipal council. Your municipality can tell you how much you actually have to pay.

Sources: Provincial Law No. 3/2014 – municipal property tax GIS/IMI (Lexbrowser)

You calculate the GIS (municipal property tax) yourself and pay it in two instalments: the first instalment (advance payment) for the first half of the year is due on 16 June, the second instalment (balance) for the whole year on 16 December. You can also pay the tax for the whole year in a single payment by 16 June; the municipality can provide in its regulation for the single payment to be made by 16 December and can allow payment deadlines to be postponed in special situations – the information provided by your municipality is therefore always decisive. For the advance payment in June you may use the tax rates and the deduction of the previous year; with the balance in December, the annual tax must then have been paid in full on the basis of the current year’s values. Payment is made using payment form F24 (or via other payment methods laid down by decree of the President of the Province). If the annual tax is €10.00 or less, nothing has to be paid.

Sources: Provincial Law No. 3/2014 – municipal property tax GIS, Arts 2 and 13 (Lexbrowser)

The “cedolare secca” is an optional flat-rate tax on rental income from homes (and appurtenances let together with them, pertinenze) that private individuals let as owners or usufructuaries outside a business or professional activity. It replaces the income tax IRPEF and the regional and municipal surcharges on it (addizionali), as well as the registration tax and stamp duty (imposta di registro e di bollo) on the tenancy agreement, its extension and its termination. The rate is 21% of the agreed annual rent; for contracts with an agreed rent (canone concordato) in certain municipalities – according to the Agenzia delle Entrate, among others, in provincial capitals and municipalities with a housing shortage – it falls to 10%. Anyone who opts for the cedolare secca waives any rent increase for the duration of the option, including the ISTAT adjustment agreed in the contract, and must notify the tenant of this in advance by registered letter (raccomandata). For short-term lets of up to 30 days (locazioni brevi), the rate is 21% for one home chosen by the landlord in the tax return and 26% for the others; from tax year 2026, this arrangement only applies if no more than two homes are let on a short-term basis – if more homes are let, the law presumes that the letting is a business activity. Income taxed in this way nevertheless counts when income limits for benefits or the ISEE are calculated.

Sources: D.Lgs. 23/2011, art. 3 (normattiva) · D.L. 50/2017, art. 4 (normattiva) · Legge 178/2020, art. 1, c. 595 (normattiva) · Agenzia delle Entrate – Cedolare secca

The EEVE (Unified Income and Asset Declaration) is a South Tyrolean declaration in which a person’s income and asset data are brought together; it is the basis for many benefits provided by the Province, e.g. housing subsidies, study grants, the user’s share of the charges for social services or grants for dental treatment. The declaration is individual: each member of the family unit submits their own EEVE; for some benefits, the certificate of the economic situation factor (FWL) is also required. You can fill in the EEVE yourself online via myCIVIS or have it prepared free of charge at a patronato or a tax assistance centre (CAAF). For applications between 1 January and 30 June, income from the year before last counts; for applications from 1 July, income from the previous year; for housing subsidies, the EEVE for the last two years is required. The ISEE, by contrast, is the national instrument used to assess the economic situation according to uniform criteria for subsidised social benefits. Which of the two declarations you need depends on the benefit – some provincial benefits also use the ISEE, such as the provincial child benefit.

Sources: Autonomous Province of Bolzano/South Tyrol – Unified Income and Asset Declaration (EEVE) · South Tyrol Family Agency – Financial benefits · DPCM 159/2013, art. 2 (ISEE) (normattiva)