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The Italian Revenue Agency has published the provisions of 14 and 17 March 2025 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 2025 in respect of the 2024 tax period. Click the following links for each provision, form, instructions, etc. Corporate tax (IRES) return form for companies and commercial entities resident in Italy and equivalent non-residents, "Income 2025–SC" Partnerships return form, "Income 2025–SP" Regional tax on productive activities (IRAP) return form, "IRAP 2025" Return form for non-commercial entities resident in Italy and equivalent...