Italy Tax Agency Issues Withholding Agent Tax Declaration Form, Filing Instructions

The Italian Revenue Agency Feb. 24 issued the withholding agent tax declaration, Model Form No. 770/2025, along with filing instructions for data related to 2024 capital income and other specified financial income. The instructions include: 1) the Oct. 31 filing deadline and electronic filing requirement for the form and related single certification; 2) the withholding agents, intermediaries, and other parties required to file; and 3) the types of income declared on the form. [Italy, Revenue Agency, 02/24/25]

Reference:
View Announcement. View Model Form No. 770/2025. View Filing Instructions. View Index.