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1---
2name: it-income-tax
3description: >
4 Use this skill whenever asked about Italian income tax for self-employed individuals (lavoratori autonomi, liberi professionisti) under regime ordinario. Trigger on phrases like "Modello Redditi PF", "Quadro RE", "IRPEF", "redditi di lavoro autonomo", "imposta sul reddito Italy", "deduzioni", "detrazioni", "addizionale regionale", "addizionale comunale", "regime ordinario", "acconti IRPEF", "no tax area", "INPS Gestione Separata", "rivalsa INPS", or any question about filing or computing income tax for an Italian freelancer or professional. Also trigger when preparing or reviewing a Modello Redditi PF, computing deductions, or advising on regime ordinario tax obligations. This skill covers progressive IRPEF brackets, deduzioni, detrazioni, addizionali, acconti, Quadro RE structure, rivalsa INPS, and penalties. ALWAYS read this skill before touching any Italian income tax work. Does NOT cover regime forfettario -- see it-regime-forfettario.md.
5version: 2.0
6jurisdiction: IT
7tax_year: 2025
8category: international
9depends_on:
10 - income-tax-workflow-base
11---
12 
13# Italian Income Tax -- Regime Ordinario (IRPEF) v2.0
14 
15---
16 
17## Section 1 -- Quick Reference
18 
19| Field | Value |
20|---|---|
21| Country | Italy (Repubblica Italiana) |
22| Tax | IRPEF (Imposta sul Reddito delle Persone Fisiche) + Addizionale regionale + Addizionale comunale |
23| Currency | EUR only |
24| Tax year | Calendar year (1 January -- 31 December) |
25| Primary legislation | DPR 917/1986 (TUIR -- Testo Unico delle Imposte sui Redditi) |
26| Tax authority | Agenzia delle Entrate (AdE) |
27| Filing portal | Fisconline / Entratel (dichiarazioni.agenziaentrate.it) |
28| Filing deadline | 30 June (online Modello Redditi PF); 30 November (Modello 730 via sostituto) |
29| Contributor | Open Accountants Community |
30| Validated by | Pending -- requires sign-off by a qualified Italian Commercialista |
31| Skill version | 2.0 |
32 
33### IRPEF Brackets 2025 (Regime Ordinario) [T1]
34 
35| Taxable Income (EUR) | Rate | Tax on Band | Cumulative Tax |
36|---|---|---|---|
37| 0 -- 28,000 | 23% | 6,440 | 6,440 |
38| 28,001 -- 50,000 | 35% | 7,700 | 14,140 |
39| Over 50,000 | 43% | on excess | 14,140 + 43% |
40 
41**Formula:** Tax = cumulative tax for lower bracket + (income - lower bracket threshold) x marginal rate
42 
43**No-tax area:** Detrazioni per lavoro autonomo reduce effective IRPEF to zero up to roughly EUR 4,800 net income (result of detrazioni calculation, not a true zero-tax band).
44 
45### Addizionali (Regional + Municipal Surtaxes) [T1]
46 
47| Surtax | Rate | Notes |
48|---|---|---|
49| Addizionale regionale | 1.23%-3.33% | Varies by region; default 1.23% if region not specified |
50| Addizionale comunale | 0%-0.9% | Varies by municipality; zero in some comuni |
51 
52Apply both addizionali to the same taxable income (net income after deduzioni, before detrazioni).
53 
54### Detrazioni per Lavoro Autonomo (Reduce Tax Payable) [T1]
55 
56| Net Income (EUR) | Detrazione |
57|---|---|
58| <= 5,500 | EUR 1,265 |
59| 5,501 -- 28,000 | EUR 500 + [1,200 x (28,000 - income) / 22,500] |
60| 28,001 -- 50,000 | EUR 500 x (50,000 - income) / 22,000 |
61| > 50,000 | 0 |
62 
63Detrazioni reduce IRPEF payable (not taxable income). Compute after applying bracket rates.
64 
65### INPS Gestione Separata (Social Contributions) [T1]
66 
67| Contributor Type | Rate 2025 |
68|---|---|
69| Freelancer without pension fund (no cassa) | 26.07% |
70| Freelancer with pension fund (con cassa) | 24% |
71| Pensioners or those with other coverage | 24% |
72 
73Applied to net income (gross receipts - deductible expenses). Cap: EUR 119,650 gross.
74 
75**Rivalsa INPS (4% surcharge on invoices):** Freelancers without a cassa may add 4% to invoice. Rivalsa received is taxable income; corresponding INPS paid is deductible.
76 
77### Acconti IRPEF (Advance Payments) [T1]
78 
79| Threshold | Rule |
80|---|---|
81| IRPEF due < EUR 51.65 | No acconto required |
82| IRPEF due EUR 51.65-257.52 | One payment: 100% by 30 November |
83| IRPEF due > EUR 257.52 | 40% by 30 June (with saldo); 60% by 30 November |
84 
85Acconto rate: 100% of prior-year IRPEF (or 100% of current-year estimate if lower).
86 
87### Conservative Defaults [T1]
88 
89| Situation | Default Assumption |
90|---|---|
91| Regional surtax unknown | Apply 1.23% (statutory minimum) |
92| Municipal surtax unknown | Apply 0% (cannot assume) -- flag for client |
93| Pension fund (cassa) membership unknown | Apply 26.07% Gestione Separata rate |
94| Rivalsa INPS on invoices unclear | Do NOT assume 4% added -- ask client |
95| Deductible vs non-deductible expense disputed | Non-deductible -- flag for reviewer |
96| Payment received: unclear if taxable | Taxable -- flag for reviewer |
97| Invoice date vs payment date conflict | Apply cassa (cash) basis for freelancers |
98| Refund or reimbursement | Non-taxable if documented client reimbursement; taxable otherwise |
99 
100### Red Flag Thresholds [T1]
101 
102| Flag | Threshold |
103|---|---|
104| Gross receipts > EUR 85,000 | Was regime forfettario? -- verify |
105| INPS contributions < 20% of net income | Possible miscalculation -- review |
106| No acconto payments recorded | Check if acconti were due |
107| Large cash payments > EUR 999.99 | Anti-money-laundering limit -- flag |
108| Expense > EUR 5,000 with no documentation | Reject -- cannot deduct |
109 
110---
111 
112## Section 2 -- Required Inputs and Refusal Catalogue
113 
114### Required Inputs
115 
116**Minimum viable:** Bank statement for the full calendar year (January-December) in CSV, PDF, or pasted text. Confirmation of regime (ordinario vs forfettario), region, and municipality.
117 
118**Recommended:** All client invoices (fatture), F24 payment receipts (acconti IRPEF and INPS), INPS Gestione Separata / cassa contribution statements, prior year Modello Redditi.
119 
120**Ideal:** Complete books of accounts, asset register with ammortamento schedules, complete set of fatture emesse and ricevute, family situation details (dependants for detrazioni).
121 
122### Refusal Catalogue
123 
124**R-IT-1 -- Client provides only bank totals, no itemised expenses.** "Request itemised expense list with F24/receipts before proceeding."
125 
126**R-IT-2 -- Income from both regime ordinario AND regime forfettario in same year.** "Mixed regime not possible in the same year. Verify which applies and for which period."
127 
128**R-IT-3 -- Gross receipts > EUR 85,000 but client claims regime forfettario.** "Forfettario threshold exceeded. Regime ordinario applies automatically. Proceed under ordinario."
129 
130**R-IT-4 -- Non-resident claiming full Italian detrazioni.** "Non-residents have restricted access to detrazioni. Clarify residency status -- escalate."
131 
132**R-IT-5 -- Client requests deduction for private vehicle without usage log.** "Reject vehicle deduction beyond 20% cap. Art. 164 TUIR requires documented business use."
133 
134---
135 
136## Section 3 -- Transaction Pattern Library
137 
138This is the deterministic pre-classifier. When a bank statement line matches a pattern, apply the treatment directly. If no pattern matches, fall through to Tier 1 rules in Section 5.
139 
140### 3.1 Income Patterns (Credits)
141 
142| Pattern | Tax Line | Treatment | Notes |
143|---|---|---|---|
144| BONIFICO DA [client name] | Gross receipts -- professional income | Revenue | Standard SEPA credit from client |
145| VB DA [client name] / VB ENTRATA | Gross receipts -- professional income | Revenue | UniCredit/BancoBPM credit notation |
146| ACCREDITO DA [client] | Gross receipts -- professional income | Revenue | Generic bank credit from client |
147| STRIPE PAYMENTS EUROPE / STRIPE PAYOUT | Gross receipts -- online income | Revenue | Gross-up to pre-fee amount; Stripe fee deductible |
148| PAYPAL TRANSFER / PAYPAL ACCREDITO | Gross receipts | Revenue | Gross-up; PayPal fee deductible |
149| SATISPAY BUSINESS PAYOUT | Gross receipts | Revenue | Satispay payout; fee deductible |
150| NEXI PAGAMENTI / NEXI POS VERSAMENTO | Gross receipts -- card income | Revenue | Nexi merchant settlement; gross-up |
151| SUMUP PAYOUT / ZETTLE PAYOUT | Gross receipts -- card income | Revenue | Card terminal payout; gross-up |
152| REVERSALE [client] / RIMESSA CLIENTI | Gross receipts | Revenue | Public administration or factoring payment |
153| RIVALSA INPS (portion of invoice) | Taxable -- included in gross receipts | Revenue | 4% rivalsa component is taxable income |
154| INTERESSI ATTIVI / INTERESSI MATURATI | Interest income -- Quadro RW/RL | NOT professional income | Separate treatment |
155| RIMBORSO SPESE [client] | Non-taxable reimbursement (if documented) | Flag | Requires client reimbursement note |
156| STIPENDIO / SALARIO [employer] | Employment income | NOT professional income | Separate head -- redditi da lavoro dipendente |
157 
158### 3.2 Expense Patterns (Debits)
159 
160| Pattern | Tax Category | Treatment | Notes |
161|---|---|---|---|
162| AFFITTO UFFICIO / CANONE LOCAZIONE / PIGIONE | Rent -- deductible (professional share) | Fully deductible | Home office: only dedicated professional portion |
163| ENEL / ENI PLENITUDE / A2A ENERGIA | Utilities -- 50% deductible (mixed use) | 50% deductible | Flag if solely professional premises -- 100% |
164| TELECOM ITALIA / TIM FIBRA / FASTWEB / WIND3 | Internet/phone -- 80% deductible | 80% deductible | Art. 54 TUIR telecoms cap |
165| VODAFONE MOBILE / TIM MOBILE / ILIAD | Mobile phone -- 80% deductible | 80% deductible | Same Art. 54 TUIR cap |
166| ADOBE / MICROSOFT 365 / GOOGLE WORKSPACE | Software subscriptions -- 100% deductible | Fully deductible | Professional software |
167| COMMERCIALISTA / CONSULENTE FISCALE / STUDIO [name] | Professional fees -- 100% deductible | Fully deductible | Accountant/tax advisor fees |
168| AVVOCATO / NOTAIO | Legal fees -- 100% deductible (if professional) | Fully deductible | Flag if personal matter |
169| TRENITALIA / ITALO / FRECCIAROSSA | Travel -- 100% deductible if professional | Fully deductible | Require destination + purpose note |
170| RYANAIR / EASYJET / ITA AIRWAYS / ALITALIA | Air travel -- 100% deductible if professional | Fully deductible | Require itinerary + purpose |
171| HOTEL / AGODA / BOOKING.COM | Accommodation -- 75% deductible | 75% deductible | Art. 109 TUIR hospitality cap |
172| RISTORANTE / PIZZERIA / CAFFE | Meals -- 75% deductible | 75% deductible | Must be professional purpose; social = 0% |
173| INPS F24 / CONTRIBUTI GESTIONE SEPARATA | INPS contributions -- 100% deductible | Fully deductible | Social contributions reduce taxable income |
174| F24 ACCONTO IRPEF / F24 SALDO IRPEF | IRPEF advance/balance | NOT deductible | Tax payments are not expenses |
175| ASSICURAZIONE PROFESSIONALE / RC PROFESSIONALE | Professional insurance -- 100% deductible | Fully deductible | Professional liability insurance |
176| ADDIZIONALE REGIONALE / ADDIZIONALE COMUNALE | NOT deductible | EXCLUDE | Surtaxes are not deductible |
177| SPESE BANCARIE / COMMISSIONI BANCARIE / CANONE CONTO | Bank fees -- 100% deductible | Fully deductible | Professional account fees |
178| AMORTAMENTO / BENE STRUMENTALE | Capital asset -- depreciation schedule | Depreciate | Do not expense in full; apply ammortamento table |
179| AUTONOLEGGIO / NOLEGGIO AUTO | Car hire -- 20% deductible cap | 20% deductible | Art. 164 TUIR |
180| CARBURANTE / ENI / Q8 / SHELL | Fuel -- 20% deductible cap | 20% deductible | Same Art. 164 TUIR |
181| FORMAZIONE / CORSO / SEMINARIO | Training/education -- 100% deductible | Fully deductible | Professional development |
182| CANCELLERIA / MATERIALE UFFICIO / UNIEURO (office) | Office supplies -- 100% deductible | Fully deductible | Minor consumables |
183| CONTRIBUTO CASSA [profession] / ENPAM / INARCASSA | Cassa contributions -- 100% deductible | Fully deductible | Replaces Gestione Separata |
184| STRIPE FEE / PAYPAL FEE / SATISPAY FEE | Payment processor fees | Fully deductible | Deduct the gross-up difference |
185 
186---
187 
188## Section 4 -- Worked Examples
189 
190### Example 1 -- Intesa Sanpaolo (Milan, Graphic Designer)
191 
192**Input line (Intesa Sanpaolo CSV, semicolon-delimited):**
193`03/01/2025;;BONIFICO DA STUDIO GAMBA SRL;;3.500,00`
194 
195**Reasoning:**
196Standard SEPA credit from a client SRL. Valentina is a graphic designer with no pension fund (Gestione Separata at 26.07%). This is professional income (Quadro RE). Amount EUR 3,500 is ex-IVA (confirm). Taxed on cash basis (principio di cassa).
197 
198**Classification:** Gross receipts EUR 3,500. Add to annual professional income.
199 
200### Example 2 -- UniCredit (Turin, IT Consultant)
201 
202**Input line (UniCredit PDF):**
203`10/01/2025 | VB DA ACCENTURE SRL | AVERE EUR 6,500.00`
204 
205**Reasoning:**
206Monthly fee from Accenture SRL. Marco receives EUR 6,500/month x 10 months = EUR 65,000 gross annual income. Single client pattern -- flag for reviewer (verify no regime forfettario election active). Gestione Separata applies.
207 
208**Classification:** Gross receipts EUR 6,500. Flag: single client concentration.
209 
210### Example 3 -- FinecoBank (Rome, Photographer)
211 
212**Input line (FinecoBank CSV):**
213`15/03/2025;NEXI POS VERSAMENTO;Entrata;7.000,00`
214 
215**Reasoning:**
216Nexi POS card payment settlement EUR 7,000. Sofia is a photographer. Nexi collects card payments and settles net of fees. Gross-up to total card payments received; Nexi fee is deductible. Match to Nexi merchant portal for exact split.
217 
218**Classification:** Gross receipts EUR 7,000 (or gross-up). Nexi fees deductible.
219 
220### Example 4 -- N26 Italy (Florence, Translator)
221 
222**Input line (N26 Italy CSV):**
223`2025-05-20,STRIPE,,,STRIPE PAYOUT,22000.00,,,`
224 
225**Reasoning:**
226Stripe payout EUR 22,000 (net of fees). Luca is a translator using Stripe for international clients. Gross-up: Stripe collected approximately EUR 22,660; fees ~EUR 660. For income tax, gross receipts = EUR 22,660. Stripe fee deductible for regime ordinario filers.
227 
228**Classification:** Gross receipts EUR 22,660. Stripe fees EUR 660 deductible.
229 
230### Example 5 -- Hype Business (Naples, E-commerce)
231 
232**Input line (Hype Business statement):**
233`2025-07-15;SUMUP PAYOUT;ENTRATA;15.000,00`
234 
235**Reasoning:**
236SumUp card terminal settlement EUR 15,000. Anna is an e-commerce seller. If e-commerce generates redditi d'impresa, Quadro RE does NOT apply -- Quadro RF (impresa) applies. Flag immediately to confirm lavoro autonomo vs impresa individuale.
237 
238**Classification:** Gross receipts EUR 15,000. RED FLAG: confirm lavoro autonomo vs impresa before filing Quadro RE.
239 
240### Example 6 -- BancoBPM (Bergamo, Architect -- Inarcassa Member)
241 
242**Input line (BancoBPM PDF):**
243`20/04/2025 | BONIFICO DA STUDIO ARCHITETTURA XYZ | AVERE EUR 8,500.00`
244 
245**Reasoning:**
246Roberto is an architect enrolled in Inarcassa. Gestione Separata does NOT apply. Inarcassa rate differs (~14.5% subjective + 4% integrative). Collect Inarcassa annual statement for exact contribution amounts. Revenue EUR 8,500 added to gross receipts.
247 
248**Classification:** Gross receipts EUR 8,500. Flag: Inarcassa member -- use cassa rates, not Gestione Separata.
249 
250---
251 
252## Section 5 -- Tier 1 Rules (When Data Is Clear)
253 
254### 5.1 Cash Basis for Freelancers
255 
256**Legislation:** Art. 54 TUIR
257 
258Italian freelancers (liberi professionisti) use the cassa (cash) principle: income is taxed when received, expenses are deductible when paid. Invoice date is irrelevant for timing.
259 
260### 5.2 INPS Gestione Separata Deductibility
261 
262All INPS Gestione Separata contributions paid in the fiscal year are 100% deductible from professional income. This reduces taxable income before applying IRPEF brackets. Apply without escalating.
263 
264### 5.3 Telecoms 80% Cap
265 
266**Legislation:** Art. 54 TUIR
267 
268All telephone and internet expenses -- mobile, fixed, broadband -- are subject to a statutory 80% deductibility cap. Apply 80% to all telecom narrations without exception.
269 
270### 5.4 Vehicles 20% Cap
271 
272**Legislation:** Art. 164 TUIR
273 
274Car purchase, hire, lease, fuel, and maintenance are capped at 20% deductibility for professionals. Exception: vehicles exclusively assigned to employees (100%) -- flag for reviewer.
275 
276### 5.5 Equipment Threshold (Beni Strumentali)
277 
278Assets costing <= EUR 516.46 (unit cost) may be fully expensed in year of purchase. Assets > EUR 516.46 must be depreciated over their useful life using the Ministerial ammortamento table (DM 31/12/1988). Never fully expense assets > EUR 516.46 in year 1.
279 
280### 5.6 IVA (VAT) Not Included in Income or Expenses
281 
282Amounts subject to IVA: strip IVA before computing professional income. Gross receipts = invoiced amount ex-IVA. Deductible expenses = cost ex-IVA. Do not double-count IVA.
283 
284### 5.7 F24 Tax Payments Are Not Deductible
285 
286IRPEF (saldo and acconti), addizionali, and IVA paid via F24 are tax payments, not business expenses. Never include F24 tax payments as deductible expenses.
287 
288### 5.8 Hospitality (Meals/Accommodation) 75% Cap
289 
290**Legislation:** Art. 109 TUIR
291 
292Restaurant, hotel, and entertainment expenses incurred for professional purposes are capped at 75% deductibility. Strictly social meals are 0% deductible.
293 
294### 5.9 Tax Computation Flow
295 
296```
297Gross professional receipts (ex-IVA, cash basis)
298Less: Deductible expenses (including INPS Gestione Separata / cassa)
299= Net professional income (Quadro RE, line RE23)
300Apply IRPEF bracket rates
301= IRPEF gross
302Less: Detrazione per lavoro autonomo
303Less: Ritenute d'acconto (withheld by clients)
304Less: Acconti IRPEF paid (F24)
305= IRPEF balance due / (refund)
306Plus: Addizionale regionale (% x net income)
307Plus: Addizionale comunale (% x net income)
308= Total tax
309```
310 
311### 5.10 Filing Deadlines
312 
313| Item | Deadline |
314|---|---|
315| Modello Redditi PF (online) | 30 June of following year |
316| IRPEF saldo + 1st acconto (40%) | 30 June |
317| 2nd acconto IRPEF (60%) | 30 November |
318| Modello 730 (via sostituto) | 30 November |
319 
320### 5.11 Penalties
321 
322| Offence | Penalty |
323|---|---|
324| Late filing (within 90 days) | EUR 250 reduced sanction |
325| Late filing (> 90 days) | 120%-240% of tax due |
326| Under-reporting (infedele dichiarazione) | 90%-180% of additional tax |
327| Late payment | 30% of unpaid amount (reduced if paid within 30 days: 15%) |
328| Failure to issue invoice | 90%-180% of IVA evaded |
329 
330---
331 
332## Section 6 -- Tier 2 Catalogue (Reviewer Judgement Required)
333 
334### 6.1 Home Office Deduction
335 
336Portion of rent/utilities attributable to professional use requires documented floor area calculation. Accept only dedicated professional space; estimate pro-rata if client provides layout.
337 
338### 6.2 Mixed-Use Vehicle (Auto ad Uso Promiscuo)
339 
34020% cap applies unless vehicle is exclusively professional or employee-assigned. Default to 20%; upgrade only with written assignment evidence.
341 
342### 6.3 Regime Ordinario vs Regime Forfettario Comparison
343 
344Client approaching EUR 85,000 threshold or asking which is better. Present both calculations; do not recommend -- flag for commercialista.
345 
346### 6.4 Cassa Previdenziale Contributions (Inarcassa, ENPAM, etc.)
347 
348Rates differ by profession and year. Not standard Gestione Separata. Collect annual cassa statement; do not estimate.
349 
350### 6.5 Rappresentanza (Entertainment/Promotional) Expenses
351 
352Deductible at 75% if < 1% of revenues. Above 1% may be disallowed. Flag if total entertainment > 1% of gross.
353 
354### 6.6 Foreign Client Compensation
355 
356Withholding tax may apply. Foreign tax credit possible. Requires double-tax treaty analysis. Flag and escalate.
357 
358### 6.7 Crypto Income or NFT Sales
359 
360Italian treatment evolving -- imposta sostitutiva 26% on gains. Separate from professional income. Flag -- do not include in Quadro RE; separate Quadro RT/RW treatment.
361 
362### 6.8 Occasional Work (Lavoro Autonomo Occasionale)
363 
364Occasional work < EUR 5,000/year: no INPS obligation, different withholding rules. Confirm habitual/occasional status before applying INPS.
365 
366---
367 
368## Section 7 -- Excel Working Paper Template
369 
370```
371ITALIAN INCOME TAX WORKING PAPER (REGIME ORDINARIO)
372Taxpayer: _______________ CF: _______________ FY: 2025 Region: _______________
373 
374SECTION A -- INCOME (Quadro RE)
375 EUR
376Gross professional receipts ___________
377Less: returned amounts/refunds (__________)
378Net receipts ___________
379 
380SECTION B -- DEDUCTIBLE EXPENSES
381Rent (professional portion) ___________
382Utilities (professional portion) ___________
383Telecoms (80% of total) ___________
384Software subscriptions ___________
385Professional fees (commercialista etc.) ___________
386Legal fees ___________
387Training / CPD ___________
388Travel (trains, flights -- professional) ___________
389Accommodation & meals (75%) ___________
390Professional insurance ___________
391Bank charges ___________
392Capital allowances (ammortamento) ___________
393INPS Gestione Separata / Cassa ___________
394Payment processor fees ___________
395Other deductible expenses ___________
396TOTAL DEDUCTIBLE EXPENSES ___________
397 
398SECTION C -- NET INCOME (Quadro RE, line RE23)
399Net professional income (A - B) ___________
400 
401SECTION D -- IRPEF COMPUTATION
402IRPEF gross (bracket calculation) ___________
403Less: Detrazione lavoro autonomo (___________)
404IRPEF net ___________
405Less: ritenute d'acconto withheld (___________)
406Less: acconti paid (F24) (___________)
407IRPEF balance due / (refund) ___________
408 
409SECTION E -- ADDIZIONALI
410Addizionale regionale (___%) ___________
411Addizionale comunale (___%) ___________
412Total addizionali ___________
413 
414SECTION F -- INPS GESTIONE SEPARATA
415Net income x 26.07% (or cassa rate) ___________
416Less: advance contributions paid (___________)
417INPS balance due ___________
418 
419SECTION G -- REVIEWER FLAGS
420[ ] Regime forfettario threshold check (< EUR 85,000?)
421[ ] Vehicle deduction -- 20% cap applied?
422[ ] Equipment > EUR 516.46 -- depreciation schedule used?
423[ ] Telecoms -- 80% cap applied?
424[ ] Hospitality -- 75% cap applied?
425[ ] Home office -- documented floor area?
426[ ] Acconto payments verified against F24 receipts
427[ ] IVA stripped from all amounts
428[ ] Cassa previdenziale or Gestione Separata confirmed?
429```
430 
431---
432 
433## Section 8 -- Bank Statement Reading Guide
434 
435### Italian Bank Statement Formats
436 
437| Bank | Format | Key Fields |
438|---|---|---|
439| Intesa Sanpaolo | CSV (semicolon) | Data movimento; Valuta; Descrizione; Dare (debit); Avere (credit) |
440| UniCredit | CSV / PDF | Data; Descrizione operazione; Dare; Avere; Saldo |
441| BancoBPM | PDF / Excel | Data; Causale; Importo Dare; Importo Avere |
442| FinecoBank | CSV | Data; Entrata; Uscita; Descrizione; Tipo |
443| N26 Italy | CSV (app export) | Date,Payee,Account number,Transaction type,Payment reference,Amount (EUR) |
444| Hype Business | CSV | Data;Descrizione;Importo;Tipo (ENTRATA/USCITA) |
445| Revolut Italy | CSV | Type,Product,Started Date,Completed Date,Description,Amount,Fee,Currency,State |
446 
447### Key Italian Banking Narrations
448 
449| Narration | Meaning | Classification Hint |
450|---|---|---|
451| BONIFICO DA [sender] | Wire transfer credit | Professional income |
452| ACCREDITO BONIFICO SEPA | SEPA credit transfer | Income |
453| VB DA [sender] | UniCredit credit notation | Income |
454| BONIFICO A FAVORE [payee] | Wire transfer debit | Expense |
455| ADDEBITO | Direct debit | Recurring expense |
456| PAGAMENTO F24 | Tax payment | Exclude (tax payment) |
457| NEXI PAGAMENTI | Card terminal settlement | Income (merchant) |
458| INTERESSI ATTIVI | Interest earned | Other income |
459| CANONE CONTO | Account maintenance fee | Bank charges (deductible) |
460 
461### Amount Format Notes
462 
463- Italian banks: thousands separator = `.`, decimal = `,` (e.g., `1.234,56`)
464- N26 Italy: period decimal, no thousands separator (e.g., `1234.56`) -- opposite of Italian banks
465- FinecoBank: comma decimal, no thousands separator
466- Date format: DD/MM/YYYY (Italian banks); YYYY-MM-DD (N26)
467- Revolut: filter `State = COMPLETED` only
468 
469---
470 
471## Section 9 -- Onboarding Fallback
472 
473If the client provides a bank statement but cannot answer onboarding questions immediately:
474 
4751. Classify all BONIFICO DA / VB DA credits from SRL/SPA entities as potential professional income
4762. Identify all F24 payments -- these are tax payments, NOT expenses
4773. Identify all INPS contributions -- these ARE deductible
4784. Apply conservative defaults: Gestione Separata 26.07%, regional addizionale 1.23%, municipal 0%
4795. Flag all telecom expenses at 80%, hospitality at 75%, vehicles at 20%
4806. Generate working paper with PENDING flags
481 
482Present these questions:
483 
484```
485ONBOARDING QUESTIONS -- ITALY INCOME TAX (IRPEF REGIME ORDINARIO)
4861. Regime fiscale: regime ordinario or forfettario? (Gross receipts in 2024?)
4872. Regione e comune di residenza fiscale al 31 dicembre 2025?
4883. Iscritto a una cassa previdenziale (ENPAM, Inarcassa, etc.) o Gestione Separata INPS?
4894. Rivalsa INPS 4% applicata nelle fatture?
4905. Totale fatturato lordo 2025 (ex-IVA)?
4916. Acconti IRPEF versati con F24 nel 2025?
4927. Contributi INPS versati nel 2025?
4938. Familiari a carico (coniuge, figli) per detrazioni?
4949. Auto utilizzata per lavoro? Se si, quale percentuale di utilizzo professionale?
49510. Ufficio dedicato a casa o locale professionale esterno?
496```
497 
498---
499 
500## Section 10 -- Reference Material
501 
502### Key Legislation
503 
504| Topic | Reference |
505|---|---|
506| Professional income (lavoro autonomo) | TUIR Art. 53 |
507| Deductible expenses | TUIR Art. 54 |
508| Telecoms 80% cap | TUIR Art. 54(3-bis) |
509| Vehicle expenses 20% cap | TUIR Art. 164 |
510| Hospitality 75% cap | TUIR Art. 109(5) |
511| IRPEF brackets | TUIR Art. 11 |
512| Detrazioni per lavoro autonomo | TUIR Art. 13 |
513| Addizionale regionale | D.Lgs. 446/1997 Art. 50 |
514| Ammortamento table | DM 31/12/1988 |
515 
516### Known Gaps / Out of Scope
517 
518- Regime forfettario (separate skill)
519- Corporate taxation (IRES/IRAP)
520- Non-resident Italian-source income
521- Capital gains (plusvalenze)
522- Crypto / NFT taxation
523- Redditi fondiari (rental income)
524 
525### Changelog
526 
527| Version | Date | Change |
528|---|---|---|
529| 2.0 | April 2026 | Full rewrite to v2.0 structure; Italian bank formats (Intesa, UniCredit, FinecoBank, N26, Hype); transaction pattern library; Nexi/Satispay patterns; worked examples; PROHIBITIONS and disclaimer added |
530| 1.0 | 2025 | Initial version |
531 
532### Self-Check
533 
534- [ ] Cash basis (principio di cassa) applied -- income taxed when received?
535- [ ] Telecoms capped at 80%?
536- [ ] Vehicles capped at 20%?
537- [ ] Hospitality (meals/accommodation) capped at 75%?
538- [ ] Equipment > EUR 516.46 depreciated, not expensed?
539- [ ] IVA stripped from all amounts?
540- [ ] INPS contributions deducted from income before IRPEF?
541- [ ] F24 tax payments excluded from expenses?
542- [ ] Addizionali computed on correct taxable base?
543- [ ] Detrazioni computed as tax credits (not income deductions)?
544 
545---
546 
547## PROHIBITIONS
548 
549- NEVER apply regime forfettario rules in this skill -- this skill covers regime ordinario only
550- NEVER deduct more than 80% of telecom expenses (Art. 54 TUIR hard cap)
551- NEVER deduct more than 20% of vehicle expenses for professionals (Art. 164 TUIR)
552- NEVER deduct more than 75% of hospitality expenses (meals, accommodation)
553- NEVER fully expense assets > EUR 516.46 -- apply ammortamento depreciation schedule
554- NEVER include F24 tax payments (IRPEF, addizionali, IVA) as deductible expenses
555- NEVER include IVA in income or expense figures -- always strip IVA first
556- NEVER apply income-basis (competenza) for freelancers -- Italy uses cash basis (cassa)
557- NEVER assume Gestione Separata for professionals enrolled in a cassa previdenziale
558- NEVER present tax calculations as definitive -- always label as estimated and direct client to their Commercialista for confirmation
559 
560---
561 
562## Disclaimer
563 
564This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a Commercialista, Consulente del Lavoro, or equivalent licensed practitioner in Italy) before filing or acting upon.
565 
566The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
567 

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Quality

Q3: AI-drafted

AI-generated with structure and citations. Not independently verified.

Needs deep research against tax authority websites to reach Q2.

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About

Use this skill whenever asked about Italian income tax for self-employed individuals (lavoratori autonomi, liberi professionisti) under regime ordinario. Trigger on phrases like "Modello Redditi PF", "Quadro RE", "IRPEF", "redditi di lavoro autonomo", "imposta sul reddito Italy", "deduzioni", "detrazioni", "addizionale regionale", "addizionale comunale", "regime ordinario", "acconti IRPEF", "no tax area", "INPS Gestione Separata", "rivalsa INPS", or any question about filing or computing income tax for an Italian freelancer or professional. Also trigger when preparing or reviewing a Modello Redditi PF, computing deductions, or advising on regime ordinario tax obligations. This skill covers progressive IRPEF brackets, deduzioni, detrazioni, addizionali, acconti, Quadro RE structure, rivalsa INPS, and penalties. ALWAYS read this skill before touching any Italian income tax work. Does NOT cover regime forfettario -- see it-regime-forfettario.md.

ITty-2025

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