Redditi SC Return (IRES and IRAP)
Annual corporate tax return for Italian companies covering IRES and IRAP, filed electronically by the last day of the 10th month after year-end.
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Who this applies to
- Italian companies subject to IRES and IRAP (SRL, SRLS, SpA)
- Calendar-year companies, for which the date is 31 October
What to file
The modello Redditi SC, reporting IRES at 24% of taxable profit and IRAP on net production value. IRAP is regional, so the final figure depends on the region.
How to file
Electronically with the Agenzia delle Entrate, through Entratel or Fisconline. AccountsOS does not submit to the Agenzia delle Entrate. The company or its commercialista files.
Payment due
Saldo and first acconto by 30 June, second acconto by 30 November, through modello F24 (see the IRES payments deadline).
Penalties for missing this deadline
Penalty amounts are not quoted here. Confirm the current consequences of a late return with your commercialista or the Agenzia delle Entrate.
Filing checklist
- Approve the bilancio and confirm the accounting profit
- Ask your commercialista to work out the tax adjustments to taxable profit
- Confirm the company's region for the IRAP rate
- Ask whether any IRES premiale conditions apply to the 2025 period, and never assume they do
- File the return and keep the receipt
Documents you'll need
- Approved bilancio and trial balance
- Tax adjustments from accounting to taxable profit
- Region of the company for IRAP
- Records of prior payments and acconti
Common mistakes to avoid
- Using a single IRAP rate for every region
- Applying the IRES premiale without checking every condition
- Confusing the 31 October return date with the 30 June payment date
- Treating a Finn estimate as a filed return
Never miss a Italy deadline
AccountsOS tracks every Agenzia delle Entrate and Registro Imprese (Camere di Commercio / InfoCamere) deadline and reminds you weeks ahead.
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