Italian partnerships (SNC and SAS): tax transparency and the Redditi SP return
How partnership income is taxed in Italy: allocation to partners whether or not it is received, profit shares, de facto partnerships and professional associations, the partner's IRPEF and the family business with its 49 per cent cap. Then losses, including beyond an SAS's share capital, the IRAP that stays with the partnership, the Redditi SP return and partners' IRPEF balance and advances. 2026 rules.
Intermediate2 modules40 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 A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Explain why an SNC or SAS does not pay income tax in place of its partners
- Allocate partnership income among partners according to their profit shares
- Recognise the entities the TUIR treats in the same way as partnerships
- Work out a partner's gross IRPEF on the share allocated to them
- Tell partnership transparency apart from the limited version that applies to a family business
- Split an SNC or SAS loss among partners, including beyond share capital
- Understand which income a partner can set the loss against, and the limit over time
- Explain why SNCs and SASs remain liable for IRAP
- Identify who files the Redditi SP return and during which window
- Plan a partner's IRPEF balance and payments on account on their allocated share
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 120 minFree — no accountTax transparency: how SNC and SAS income is taxed in the partners' handsWhat you will be able to do
- Explain why an SNC or SAS does not pay income tax in place of its partners
- Allocate partnership income among partners according to their profit shares
- Recognise the entities the TUIR treats in the same way as partnerships
- Work out a partner's gross IRPEF on the share allocated to them
- Tell partnership transparency apart from the limited version that applies to a family business
- Module 220 minFree — no accountLosses, IRAP and compliance: the Redditi SP return and the partners' calendarWhat you will be able to do
- Split an SNC or SAS loss among partners, including beyond share capital
- Understand which income a partner can set the loss against, and the limit over time
- Explain why SNCs and SASs remain liable for IRAP
- Identify who files the Redditi SP return and during which window
- Plan a partner's IRPEF balance and payments on account on their allocated share
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 (4)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (4)
- 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
A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.
Run the numbers
The linked calculators apply this course's rules to your own figures — for free.
File it
Step-by-step guides to the official forms cited in this course.
Go further
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.