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Italy Publishes Updated Return Models, Instructions, and Technical Specifications

|Approved Changes|Italy
Italy

On 22 April 2022, the Italian Revenue Agency published updated models, instructions, and technical specifications for income tax returns (declarations), IRAP returns, and national and global consolidation returns. The updates are generally for filing in 2022 in respect of the 2021 tax period and include the following:

Individuals: models and instructions and technical specifications

Companies: instructions and technical specifications

Partnerships: instructions and technical specific…

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