The Italian Revenue Agency published the provisions of 28 February 2023 that approve the updated models, instructions, and technical specifications for income tax returns (declarations), IRAP returns, and other returns that are generally for filing in 2023 in respect of the 2022 tax period. Click the following links for each provision, the form, instructions, etc.
Corporate tax (IRES) return form for companies and commercial entities resident in Italy and equivalent non-residents, "Income 202…