Dear Clients, in view of the tax filing requirements for the 2025 tax year (Personal Income Tax Return and Form 730/2026), we are sending you the analytical list of all the documentation potentially necessary for the correct and complete processing of your return.

In order to process the file with due accuracy, applying all the deductions, tax credits, and income deductions due to you, we invite you to submit the documentation by April 15, 2026.

Documents can be sent to the e-mail address:
alessandra.alberici@mvpartner.it
or delivered to the office.

Please also confirm your preference for the payment of any taxes due:

• by 06/30/2026.
• by 07/30/2026 with a 0.4% surcharge.

Below is the list organized by thematic areas. Please check each item carefully based on your personal situation.

1) PERSONAL DATA, DEPENDENT FAMILY MEMBERS, AND OPTIONAL CHOICES

• a) Personal data changes: changes of residence or fiscal domicile occurred in 2025 or up to the date of filing the return.
• b) Marital status: date of marriage, separation, divorce, or civil union established in 2025.
• c) Dependent family members: tax codes of spouse, children, and other dependent family members in 2025, specifying the months of dependency. We remind you that family members with income up to 2,840.51 euros are considered dependents, a limit increased to 4,000.00 euros exclusively for children not older than 24 years.
• d) Allocation of quotas: choices for the allocation of the 8 per mille, 5 per mille, and 2 per mille (Political Parties).

2) EMPLOYMENT, PENSION, AND ASSIMILATED INCOME

• a) Single Certifications (CU 2026): Relating to employment, pensions, coordinated and continuous collaborations, unemployment benefits (NASPI), redundancy fund, or scholarships.
• b) Sports work: certifications for compensation in the amateur or professional under-23 sector.
• c) Tips: documentation or CU for tips received in the tourism-hotel and catering sector, for the verification of the 5% preferential taxation.
• d) Corporate Welfare and Fringe Benefits: certifications for performance bonuses, profits distributed to employees, company cars, loans, benefits in kind, reimbursement of domestic utilities or rent/interest on the primary residence mortgage.
• e) Beneficiary workers: documentation proving the right to special regimes for Inpatriates, teachers/researchers returning from abroad, or cross-border workers.
• f) Newly hired workers (Rent Bonus): if hired on a permanent basis in 2025, documentation of employer reimbursements for eligible lease payments up to 5,000 euros.

3) PARTICIPATION INCOME (SOCIETIES, FAMILY BUSINESSES, AND ASSOCIATED FIRMS)

If not managed directly by our Firm, we ask you to provide:

• a) Profit/loss allocation statements: issued by partnerships (S.n.c., S.a.s., Simple Societies), EEIG, and associations between artists and professionals (Associated firms).
• b) Family businesses and conjugal companies: statements certifying the share of income attributed to collaborators or the spouse.
• c) Transparent companies: certification of profits attributed by capital companies (S.r.l.) that have opted for the fiscal transparency regime (pursuant to art. 116 of the TUIR).

4) OTHER INCOME AND CAPITAL GAINS (CAPITAL AND MISCELLANEOUS)

• a) Self-employment and occasional work: certifications of fees and withholdings for occasional services, copyrights, or participation associations.
• b) Dividends and Securities: certifications of profits, dividends, and other equivalent proceeds received in 2025.
• c) Financial capital gains for the sale of participations (qualified and non-qualified), bonds, securities, or foreign currencies.
• d) Crypto-assets: reports or documentation from exchanges for sales, trades, or redemptions of virtual currencies for capital gains. Documentation for the possible 18% substitute tax in case of revaluation of the value as of January 1, 2025.

5) REAL ESTATE AND BUILDING TAX INCENTIVES

• a) Real estate changes: deeds of purchase, sale, donation, succession, or cadastral variation of land and buildings.
• b) Leases: rental contracts (with registration details or extensions) and loan-for-use (comodato) contracts. Certifications for short-term tourist rentals and choice for the application of the “cedolare secca” (flat-rate tax). From 2025, the indication of the National Identification Code (CIN) is mandatory.
• c) Building heritage recovery (36% – 50%): invoices and “dedicated” bank transfers for renovations, maintenance, purchase of appurtenant garages.
• d) Energy Saving and Ecobonus (50% – 65%): invoices, dedicated bank transfers, and ENEA transmission receipt.
• e) Superbonus (65% for 2025): complete documentation, certifications, compliance visas, and receipts of submission to the National Portal of Seismic Classifications (PNCS) or ENEA.
• f) Other building incentives: removal of architectural barriers (75%), Green Bonus (36%), Furniture Bonus for renovated properties (up to 5,000 euros), and installation of charging stations for electric vehicles.

6) TAX DEDUCTIONS AT 19% AND OTHER PERCENTAGES

• a) Medical and health expenses: receipts, invoices, “detailed” receipts for medicines, co-payments (tickets), specialist services. Expenses for food for special medical purposes.
• b) Disability and invalidity (L. 104/92): expenses for specific assistance, walking/lifting aids, purchase of adapted vehicles, and expenses for guide dogs (flat-rate deduction increased to 1,100 euros).
• c) Mortgage Loans: bank certification of interest paid for the purchase, construction, or renovation of the primary residence.
• d) Education and University: payment receipts for nurseries, kindergartens, primary and secondary schools (limit increased to 1,000 euros per student), university fees.
• e) AFAM courses and Conservatories: enrollment fees for Higher Education in Art/Music for children.
• f) Public transport: local, regional, or interregional TPL passes.
• g) Insurance: certifications for life, accident, long-term care risk, and catastrophic event risk premiums.
• h) Charitable donations (Traceable): payments to ONLUS, Third Sector, political parties, religious institutions.
• i) Other expenses: Funeral expenses, veterinary expenses, and real estate agency fees for the purchase of a primary residence.

7) EXPENSES DEDUCTIBLE FROM INCOME

• a) Social security and welfare contributions: mandatory, voluntary contributions, redemption of uncovered periods, and housewife fund.
• b) Supplementary pension schemes: contributions paid to pension funds or PEPP (limit 5,164.57 euros).
• c) Domestic worker contributions: INPS receipts paid for housekeepers and caregivers.
• d) Alimony to separated spouse: bank transfers and copy of the sentence, including amounts ordered by the judge as “housing contribution” for rent/condominium of the former spouse.

8) TAX CREDITS FOR INDIVIDUALS

• a) First home under 36 and repurchase: notary deeds relating to the repurchase or subsidized purchase.
• b) Expenses for video surveillance, water purifiers, and renewable storage systems: invoices and documentation certifying the incentive.
• c) Uncollected rent: judicial measure validating the eviction for non-payment, essential to recover as a credit the taxes paid on expired and uncollected rent.
• d) Art-Bonus and School-Bonus: receipts for charitable donations in support of culture or educational institutions, which generate a specific tax credit to be divided into 3 installments.
• e) Mountain Area Incentives (New for 2025): for health, social-assistance, or school personnel who have purchased or rented a property for residential use in Mountain Municipalities for service purposes. And for those under 41 who stipulate mortgages for a primary residence in a mountain area.

9) INNOVATIVE START-UPS

To allow us to let you benefit from the tax incentives provided for investments in the share capital of Start-ups and innovative SMEs, we invite you to send the relevant documentation to our Firm, necessary for the correct application of the income deductions or tax credits due. In particular, please provide us with:

• a) Investment certifications: documentation certifying the amounts invested in the share capital of one or more eligible Start-ups or innovative SMEs, both in the case of direct investment and if the operation was carried out through collective investment undertakings (OICR).
• b) Certification of eligible limits: certification confirming the amount of the eligible investment, in compliance with the regulatory maximum caps, which depending on the specific incentive cannot exceed the amount of 1,000,000 euros or 100,000 euros in each tax period.
• c) Maintenance of the investment: documentation proving the continuous possession of the investment for at least three years. We remind you, in this regard, that any sale, even partial, of the shares before the expiry of this term entails the forfeiture of the tax benefit and the obligation to return the amount previously deducted, together with legal interest.
• d) Investments through transparent companies: if the investment was made through a company participated in a fiscal transparency regime (such as partnerships), it is necessary to deliver the statement issued by the company itself highlighting the share of the contribution in Start-ups transferred to you or the amount of the deductible amount received by transparency.
• e) Tax credit surpluses: documentation and statements regarding any surpluses of the tax credit recognized for investments made in 2024, in cases where the relative deduction did not find capacity in the gross tax; this surplus can indeed be used in this return to reduce the taxes due or in compensation.

10) DATA FOR VAT NUMBER HOLDERS (FORMS RE, RF, RG, LM)

(For those whose accounting is not continuously managed by the Firm)

• a) Flat-rate Regime (Forfetario): invoices issued, receipts, data for information obligations, and statement of social security contributions paid.
• b) Analytical accounting (Arts/Professions and Businesses): detail of invoices, personnel costs, vehicle costs, representation expenses, utilities.

11) FISCAL MONITORING (RW FORM) – ABROAD AND CRYPTOCURRENCIES

• a) Real estate abroad: deeds of purchase or succession, deeds of sale for IVIE calculation.
• b) Current accounts, deposits, and foreign policies: reporting from foreign financial institutions with average balance and balance as of 12/31 (for IVAFE purposes).
• c) Cryptocurrencies: please inform us of any investment in virtual currencies. Statements issued by wallets or exchanges are needed for the liquidation of the wealth tax and for monitoring.