How to File Taxes in Italy 2026 as an Expat — Modello Redditi, Quadro RW Foreign Assets, Fisconline: Step-by-Step Guide

Italy splits its income-tax filing into two routes: salaried employees with simple situations file the Modello 730 (settled directly through the employer or pension provider as withholding agent), while everyone else — including most expats with foreign income, freelancers, autonomous workers, and partial-year residents — files the Modello Redditi Persone Fisiche (PF) via the Agenzia delle Entrate portal Fisconline. The expat-specific complications cluster around the quadro RW (foreign-asset declaration), IVIE + IVAFE (wealth taxes on foreign real estate and foreign financial assets), the regime impatriati (Article 16 D.Lgs 147/2015) with its post-2024 tightened conditions, and the substitute taxes for new residents (the 200k EUR/year flat-rate regime for HNW newcomers).

This 2026 guide walks Polish and EU expats through who must file in Italy, the forms, the e-filing process via Fisconline / Entratel / SPID, deductions, quadro RW obligations, double-taxation relief, and the penalties that compound fast.

Informational content, not tax advice. Italian tax errors carry severe penalties (often 1.5x the unpaid tax); consult a commercialista for partial-year residency, regime impatriati elections, or quadro RW cases.

TL;DR — 2026 Key Numbers

• Filing deadline (tax year 2025):
  • Modello 730 (simple salaried): 30 September 2026 to your CAF / commercialista / employer.
  • Modello Redditi PF: 30 September 2026 for online filing (or 31 October 2026 for ISA-related extension paths).
  • Quadro RW + IVIE + IVAFE — included within Modello Redditi PF; same 30 September 2026 deadline.
• E-filing portal: Fisconline (Agenzia delle Entrate) for individuals; Entratel for intermediaries.
• Activation: SPID (digital identity, free via banks/Poste) OR CIE (electronic ID card) OR CNS (national service card). Required for Fisconline login.
• Late-filing penalty (ravvedimento operoso or sanzione): 120% to 240% of tax due for failure to file; with ravvedimento (voluntary regularisation) reduces to one-eighth / one-seventh / one-sixth depending on delay. Plus interessi legali 5% for 2026.
• Quadro RW omission penalty: 3% to 15% of unreported value (6% to 30% if assets in non-cooperative jurisdiction).
• Average refund for expats: typical 600 EUR to 1,500 EUR from deduction adjustments; regime impatriati holders can see much higher amounts (their employer often over-withholds before the 50%/70%/90% exemption is applied).
• Personal allowance (detrazione lavoro dipendente) 2025: up to 1,955 EUR for employment income, phased out above 28,000 EUR.

Who Must File an Italian Tax Return as an Expat

Italian tax residency under Article 2 TUIR triggers when any one of these applies for more than 183 days (>184 in a leap year):

• Registered in anagrafe of an Italian municipality (registrazione anagrafica).
• Domicilio (centre of family and personal interests) in Italy.
• Residenza (habitual abode) in Italy.
• As of 2024 reform: physical presence > 183 days in calendar year (objective test).

Italy does not have a true split-year regime — once you trigger residency, the entire calendar year is taxed on worldwide income. Mid-year movers either trigger Italian residency for a full year (if they cross 183 days) or remain Polish-resident.

Mandatory filing thresholds 2025

• Wage income from multiple employers without consolidated CU > 8,500 EUR (or 28,000 EUR if other income exists).
• Self-employment / business income (always).
• Rental income (always above 500 EUR unless cedolare secca applies).
• Capital income > 154.94 EUR (the legendary "300,000 lire" threshold).
• Foreign assets requiring quadro RW (always — no threshold).

Filing route choice

• Modello 730 — simpler, settled through sostituto d'imposta (employer/pension). Available only if you have Italian wages/pensions, no foreign income above simple categories, no quadro RW.
• Modello Redditi PF — required for foreign-income earners, freelancers, regime impatriati holders, anyone with foreign assets.

Most Polish expats with a Polish flat or Polish bank account must use Modello Redditi PF because quadro RW is mandatory.

Regime impatriati — Article 16 D.Lgs 147/2015 (post-2024 reform)

Pre-2024 the regime was generous: 70% to 90% income exemption for 5 years, extendable to 10 years for children/Mezzogiorno. Post-2024 reform (D.Lgs 209/2023) tightens conditions for new residents from 1 January 2024:

• 50% income exemption (was 70%) — increased to 60% with one minor child.
• Cap on exempt income: 600,000 EUR per year.
• Required: not Italian-resident in 3 prior years (was 2); commit to 4 years residency (was 2).
• Qualifying activities tightened — high-skill (laurea + 3 years of experience) for non-Italian-employer remote workers.
• Maximum duration 5 years (no extension).

Election via quadro RP / box RW dedicated lines in Modello Redditi PF — no separate application; just declare in the first return.

For those already on the pre-2024 regime: grandfathered for the remaining years.

Required Forms

For Polish expats: typically Modello Redditi PF + RC + RW + RT + CE + RP.

Step-by-Step E-Filing Process via Fisconline

Step 1 — Get SPID or CIE

Italian tax-portal access requires SPID (digital identity) or CIE (electronic ID). SPID is free via Poste Italiane, Aruba, InfoCert, Sielte, TIM, Lepida, Namirial, Register, Intesa. Application:

• Online with video identification (15-30 minutes).
• Or in person at Poste office.
• Typical activation: 1 to 7 days.

Without SPID/CIE you can use codice fiscale + password issued by Agenzia (slower, requires in-person pickup of part of the activation code).

Step 2 — Codice fiscale + iscrizione anagrafica

You need an Italian codice fiscale (16-character tax ID) — obtained at Agenzia delle Entrate office with passport + EU declaration. After moving in, register in anagrafe at your Comune — this triggers residency from the date of registration.

Step 3 — Access precompilata on Fisconline

The Agenzia produces a precompilata (pre-filled return) from early May, drawing from:

• Employer CU (Certificazione Unica) data.
• Bank-interest, dividends from Italian banks (Modello 770 cross-references).
• Mortgage interest from Italian lenders.
• Health expenses pre-loaded (sistema tessera sanitaria).
• Charitable donations from registered NGOs.

The precompilata covers Modello 730 fully and Modello Redditi PF partially — foreign sections are NOT pre-filled.

Step 4 — Complete foreign sections

Manually add:

• Quadro RC — foreign employment income (with foreign tax certificate).
• Quadro RL — foreign rental (if Italian DTT routes it to RL; otherwise RB).
• Quadro RT — foreign capital gains.
• Quadro CE — foreign-tax credit (limited to Italian tax on same income).
• Quadro RW — every foreign asset.

Step 5 — Quadro RW deep-dive

Quadro RW reports every foreign asset held during the year, regardless of value (no minimum threshold for declaration, but IVIE/IVAFE thresholds for taxation).

For each asset row:

• Code (15 for bank accounts, 21 for shares, 23 for real estate, 14 for crypto).
• Country code.
• Starting value 1 January (or acquisition date).
• Ending value 31 December (or sale date).
• Days held.
• Tax base IVIE / IVAFE.

IVIE (wealth tax on foreign real estate): 1.06% of cadastral value (EU) or fair-market value (non-EU). Exemption for primary residence abroad until you move full-time to Italy. Credit for foreign property taxes paid (Polish podatek od nieruchomosci).

IVAFE (wealth tax on foreign financial assets): 0.2% per year on securities, bank accounts (cap of 34.20 EUR per account for bank accounts in EU/EEA). Crypto attracts 0.2% per year of value at 31 December.

Step 6 — Validate, transmit, save receipt

Run portal validation, transmit, receive ricevuta di accettazione. The portal generates F24 payment slips:

• Saldo + prima rata acconto: 30 June 2026 (or 31 July with 0.4% surcharge).
• Seconda rata acconto: 30 November 2026.

Deductions Many Expats Benefit From

Detrazioni 19% (tax credits 19% of expense):

• Health expenses above 129.11 EUR (over the threshold).
• University tuition (Italian or foreign EU universities).
• Mortgage interest on primary residence (up to 4,000 EUR base).
• Sports for children 5-18 (up to 210 EUR per child).
• Funeral expenses (1,550 EUR cap).
• Pet veterinary expenses (550 EUR cap).
• Charitable donations to qualifying NGOs.

Detrazioni for income type:

• Employment income detrazione: up to 1,955 EUR phased out by 28,000 EUR.
• Pension detrazione: up to 1,955 EUR phased out by 25,000 EUR.

Oneri deducibili (deductible from gross income):

• Pension contributions to Italian fondi pensione (up to 5,164.57 EUR per year).
• INPS social-security contributions (always deductible).
• Alimony to ex-spouse (fully deductible).
• Riscatto laurea — university-buyback contributions.

Renovation bonuses:

• Ecobonus / Sismabonus — up to 65% of qualifying energy/seismic improvements.
• Superbonus 110% — phased out for most cases after 2024, reduced to 70% in 2024, 65% in 2025.
• Furniture bonus — 50% on up to 8,000 EUR purchases for renovated homes.

Specific to expats:

• Regime impatriati: 50% income exemption (or 60% with minor child) — declared in box at quadro RC.
• Home-office reimbursements from employer: not taxable up to 5 EUR/day flat or actual costs (employer policy).
• Forfaitario regime for autonomous workers under 85,000 EUR turnover: 15% flat (5% for first 5 years if new).

Foreign-Asset Reporting — Quadro RW Deep-Dive

Quadro RW is the expat headache. Key rules:

• No minimum threshold for reporting — even 1 EUR in a Polish bank account requires declaration.
• IVIE / IVAFE liabilities computed automatically once RW data entered.
• Crypto (since 2023): code 14 for staking/wallets, 26% capital-gains tax on disposals (with 2,000 EUR per-year exemption removed in 2025 — declare every disposal regardless of size).
• Joint ownership — declare proportional share with co-owner identifier.

Penalty for RW omission:

• 3% to 15% of unreported value for assets in cooperative jurisdictions (most EU including Poland).
• 6% to 30% for non-cooperative jurisdictions.
• Ravvedimento operoso — voluntary regularisation reduces sanction to one-eighth (within 90 days) or one-seventh / one-sixth depending on delay.

Statute of limitations: 7 years (extended from standard 5 for quadro RW issues), 14 years for non-cooperative jurisdictions.

Double-Taxation Treaty Relief

The Poland-Italy DTT (1985, with protocols) typically allocates:

• Employment income — taxed in the country of work.
• Real estate — taxed where located, with credit method in residency country.
• Dividends — 10% withholding cap at source, credit in residency.
• Interest — 10% cap at source.
• Pensions — varies: government in paying state, private in residency.

Italy generally uses credit method (Articles 11 + 24 DTT), unlike Germany's exemption-with-progression — meaning Polish foreign-source income is added to the Italian base, then Polish tax paid is credited (up to Italian tax on the same income).

Paperwork to claim relief:

• Italian Certificato di residenza fiscale — sent to Polish payer.
• Polish CFR-1 in reverse direction.
• Foreign tax certificate (attestazione) for quadro CE.

Common Gotchas

• Modello 730 vs Modello Redditi confusion — foreign-asset holders MUST file Modello Redditi PF.
• Quadro RW even for zero-balance accounts — must declare opened/closed accounts during the year.
• Wrong currency conversion — use Banca d'Italia yearly average rate or daily rate of payment.
• Late filing without ravvedimento — 120% to 240% of unpaid tax; ravvedimento brings it to 1/8 to 1/6 depending on delay.
• IVIE / IVAFE forgotten — automatic when RW filled correctly; manual computation if you DIY.
• Cryptocurrency omission — 26% on capital gains + 0.2% IVAFE on year-end value + RW data.
• Regime impatriati not elected within first return — typically cannot retroactively elect.
• Forfaitario incompatibility with regime impatriati — choose one, not both.
• Joint account double-count — both holders must declare in RW with proportional share.
• Polish IKE/IKZE distributions — taxed at Italian marginal rate; not protected by DTT pension clauses for most cases.
• Italian primary home abroad ambiguity — for IVIE, only the residency-country primary home (Italy) is exempt; Polish flat counts as foreign property even if it's where you used to live.

Worked Example — Polish Expat in Italy 2025

Setup: Pawel moved from Krakow to Milan in February 2025, registered in anagrafe 15 February, took an Italian employment offer at 50,000 EUR gross (qualifies for new regime impatriati at 50% exemption), kept a 200,000 EUR Polish flat rented at 10,000 EUR per year (18% PL withholding = 1,800 EUR). Polish bank deposits 50,000 EUR. Polish brokerage 20,000 EUR.

Calculation:

• Italian wage 50,000 EUR -> regime impatriati 50% exemption -> taxable 25,000 EUR -> Italian IRPEF ~ 5,750 EUR (after detrazione lavoro dipendente).
• Polish rent 10,000 EUR -> quadro RL with credit method -> Italian tax on rent ~ 2,300 EUR, minus 1,800 EUR Polish tax credited -> 500 EUR Italian additional tax.
• Quadro RW required for: Polish flat + Polish bank + Polish brokerage.
• IVIE on Polish flat: 1.06% of cadastral value (Polish cadastral very low) ~ 200 EUR; minus Polish podatek od nieruchomosci credited (~ 200 EUR) ~ 0 EUR net.
• IVAFE on Polish bank: 34.20 EUR fixed (EU/EEA bank account flat).
• IVAFE on Polish brokerage: 0.2% * 20,000 EUR = 40 EUR.
• Total Italian tax: ~ 5,750 + 500 + 0 + 34 + 40 = ~ 6,324 EUR.
• Withheld during year by Italian employer (without impatriati applied initially): ~ 11,000 EUR.
• Refund: ~ 4,676 EUR via the impatriati adjustment.

Forgetting quadro RW on the Polish brokerage could trigger a 3% to 15% penalty on the 20,000 EUR (600 EUR to 3,000 EUR) — easily wiping out the refund.

Polish Reader Angle — Coordinating with PL PIT-36

• PIT-36 + ZG — for the months when you were Polish resident.
• Ulga abolicyjna 1,360 PLN cap — generally NOT applicable to Italy since DTT uses credit method and Italian tax often equals or exceeds Polish tax.
• CFR-1 from PL US — request once Italian residency confirmed; attach to quadro CE.
• Mid-year residency — Italy treats full-year if you cross 183 days; coordinate to avoid double residency.
• Foreign-tax certificate — get the Polish zaswiadczenie o zaplaconym podatku from Polish payer or US for inclusion in quadro CE.

What To Do AFTER Filing

• Pay or wait for refund — F24 by 30 June 2026 (or 31 July with 0.4% surcharge), seconda rata November.
• Payment plan (rateazione) — Modello Redditi balance can be paid in monthly installments through November; for larger debts (above 60k EUR threshold), request formal rateazione up to 72 months with collateral above 60k EUR.
• Refund — typically 4 to 12 months for first-time filers, 1 to 4 months for repeat.
• Objection (ricorso) — Commissione tributaria within 60 days of avviso di accertamento; autotutela (administrative re-examination) anytime.
• Audit-risk triggers — quadro RW omissions, large foreign income with no foreign-tax credit, regime impatriati with weak laurea/work proof, repeated forfaitario at the 85,000 EUR threshold, unreported crypto.

Tracking Foreign-Currency Income Across Countries

Reconciling EUR + PLN income, monthly Italian trattenute, IVIE on Polish cadastral values, IVAFE per Polish bank account, regime impatriati exemption tracking against the 600k EUR cap, and quadro RW entries per foreign asset — Italian tax filing for expats has more moving parts than most EU systems. Freenance lets you track foreign-currency income, tax already paid in source country, and a multi-country net-worth view including a Financial Freedom Runway across residency states. It does not file your Modello Redditi but keeps the EUR + PLN reconciliation organised so your commercialista is not starting from scratch in September.

FAQ

Q: Can I file myself or do I need a commercialista? A: For salaried + impatriati + quadro RW + IVIE/IVAFE, most Polish expats hire a commercialista (typical fee 400-1,000 EUR for first year, 250-600 EUR ongoing). Modello 730 via CAF is workable for Italian-only situations.

Q: What if I am late filing? A: 120%-240% of unpaid tax for outright non-filing; ravvedimento operoso reduces to 1/8 to 1/6 if regularised within set windows. Plus 5% interessi legali for 2026. File anyway.

Q: Can I claim deductions for prior years? A: Dichiarazione integrativa allowed within 5 years (longer for quadro RW issues — 7 years). So in 2026 you can rectify 2021 returns and later.

Q: Does my Polish IKE/IKZE qualify for Italian fondo pensione deduction? A: No — only Italian-registered pension funds qualify for the 5,164.57 EUR deduction. Polish IKE/IKZE distributions later will be taxed at Italian marginal rate.

Q: Do I owe Italian tax on Polish bank interest? A: Yes — quadro RT at 26% (capital-income substitute tax), with credit for the 19% Polish Belka withholding. Plus IVAFE 34.20 EUR per Polish EU bank account.

Q: Does the new regime impatriati 50% apply automatically? A: No — election is declared in the first Italian tax return in dedicated boxes. Your employer needs your written request to apply reduced withholding monthly; otherwise you settle via the year-end refund.

Sources

• Agenzia delle Entrate — Istruzioni Modello Redditi PF and Istruzioni Modello 730.
• TUIR (DPR 917/1986) — Articles 2, 3, 24, 165, 167.
• D.Lgs 147/2015 Article 16 (regime impatriati), as amended by D.Lgs 209/2023.
• D.L. 78/2009 — quadro RW basis and IVIE/IVAFE.
• Poland-Italy Double Taxation Treaty (1985).
• Polish Ministry of Finance — PIT-36, PIT/ZG, CFR-1.