The Redditi SC return of an Italian SRL: from accounts to taxable income, deadlines and payments on account
How to read an SRL's tax return: sections RF, RN and RU, the adjustments that turn accounting profit into business income, alignment with accounting standards, error corrections and carried-forward losses. Then the calendar: filing by 2 November 2026, balance and first instalment at the end of June, second instalment in November, the 0.40% surcharge and the 2026 ISA extension. 2026 rules.
Intermediate2 modules41 minFree course
2026 rules — verified on September 25, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: The first tax return of an Srl· Step 3 of 9· Next step: Italian corporate income tax (IRES) — work out the tax due
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Identify which companies file the Redditi SC return and how its sections are organised
- Follow the path from the profit in the income statement to the business income that is declared
- Understand when accounting standards also govern the tax result, and when they do not
- Know the deadline for an accounting error correction to count for tax purposes
- Locate losses from earlier years in the return and apply their annual cap
- Tell the filing calendar apart from the payment calendar
- Find the due date for the IRES balance and first instalment, including when accounts are approved late
- Work out payments on account and their two instalments, including the ISA variant
- Use the 0.40% surcharge and the 2026 extension correctly
- Plan the SRL's cash around the year's tax dates
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 121 minFree — no accountFrom the income statement to the Redditi SC return: adjustments, alignment with GAAP, error fixes and carried-forward lossesWhat you will be able to do
- Identify which companies file the Redditi SC return and how its sections are organised
- Follow the path from the profit in the income statement to the business income that is declared
- Understand when accounting standards also govern the tax result, and when they do not
- Know the deadline for an accounting error correction to count for tax purposes
- Locate losses from earlier years in the return and apply their annual cap
- Module 220 minFree — no accountFiling and paying: Redditi SC deadlines, the IRES balance and payments on accountWhat you will be able to do
- Tell the filing calendar apart from the payment calendar
- Find the due date for the IRES balance and first instalment, including when accounts are approved late
- Work out payments on account and their two instalments, including the ISA variant
- Use the 0.40% surcharge and the 2026 extension correctly
- Plan the SRL's cash around the year's tax dates
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (3)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (3)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
Download the handouts
Where this course leads
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The courses that follow on from this one.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.