Studio RCG has prepared documentation request forms for 2026 tax returns relating to tax year 2025. Forms summarize data needed for REDDITI 2026 model compilation for individuals, professionals, sole proprietors and partnerships. Declaration includes models for synthetic tax reliability indices (ISA) and possible adherence to two-year preventive agreement. Main required documentation categories include demographic changes and dependent family members, land and building income with related IMU/IMI/IMIS/ILIA taxes, employee and pension income certifications, capital and miscellaneous income, deductible and deductible expenses, subsidized building interventions and tax credit documentation.
Documentation for individuals
Individual declaration compilation requires updated demographic data of declarant, spouse and dependent family members, documentation on owned properties and related paid taxes, employee or similar income certifications (Unique Certification 2026), collected rental income including short-term rentals with national identification code (CIN), partnership participation statements, deductible expenses like social security and welfare contributions, and deductible expenses including medical expenses, mortgage interest, school and university expenses, public transport passes, building bonuses and energy saving interventions. Documentation must also attest to traceable payment methods when legally required. Foreign investments and financial activities require indication of holdings, value and paid wealth taxes (IVIE and IVAFE).
Professional and business income
Professionals must provide 2025 VAT registers or issued and received invoices with receipts and payments, receipts-payments register if in simplified accounting, depreciable assets register, documentation on customer transfer or properties, personnel and collaborator costs, withholding tax certifications and specific deductible expenses. Sole proprietors and partnerships also produce warehouse inventory as of December 31 2025, documentation on leasing and agency contracts, expenses for investments in subsidized instrumental assets, accrued tax credits, trial balance and accounting records for those in ordinary accounting. Those who adhered to two-year preventive agreement need section P and documentation on possible cessation or forfeiture causes. Studio attaches ISA and CPB models to return completed for electronic filing facilitation.
Deadlines and submission methods
Clients are invited to submit requested documentation as soon as possible to allow Studio to process declarations within established deadlines. For specific information on individual situation or clarifications on which documents to provide, contact Studio RCG which remains available for assistance and personalized consulting.