Module 119 min2213 wordsFree — no account
Schedule RW: who files it, what goes in it and when you are exempt
Dated official sources, and the contents this module links to · 1 section
Official sources
- Agenzia delle Entrate — Pre-filled return, Schedule RW: foreign investments and financial assets, monitoring, IVIE/IVAFE — verified on September 25, 2026
- Agenzia delle Entrate — Pre-filled return, Schedule W of the 730: foreign investments and assets — verified on September 25, 2026
- Agenzia delle Entrate — Ivafe, tax base and rates — verified on September 25, 2026
- Agenzia delle Entrate — Ivie, payment and return — verified on September 25, 2026
- Agenzia delle Entrate — When and how to file the 2026 Redditi Persone fisiche return — verified on September 25, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Average annual balance above which IVAFE on accounts is due — 5,000 €
agenziaentrate.gov.it · 2026 rules - Flat IVAFE per account or savings book held by an individual — 34.20 €
agenziaentrate.gov.it · 2026 rules
Contents linked from this module
- The Redditi Persone fisiche return
Who files it, by when and how: this is the return that contains schedule RW.
- The 730 return and its schedule W
For taxpayers who can stay with the 730 despite holding assets abroad, by completing schedule W.
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.