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Redditi SC 2026: the Italian corporate income tax return

The Redditi SC form is the income tax return of Italian corporations (Spa, Sapa, Srl, cooperatives) and of commercial entities and similar bodies subject to IRES. It is filled in with the Agenzia's free RedditiOnLine SC software and sent online, through the Agenzia's online services or an authorised intermediary. In 2026 (tax period 2025 matching the calendar year) it is sent between 15 April and 2 November 2026, because 31 October falls on a Saturday.

Up to date for 2026 — verified on September 25, 2026Official procedure, no printed formGuide: about 120 min

This content is part of the path: The first tax return of an Srl· Step 8 of 9· Next step: Filing the Italian Irap return (form Irap 2026)

Deadlines

From 15 April 2026
Filing opens for taxpayers whose tax period matches the calendar year
2 November 2026
Filing deadline for tax period 2025 matching the calendar year: the last day of the tenth month after year-end, 31 October, falls on a Saturday
Last day of the tenth month after year-end
General rule for companies whose financial year does not match the calendar year

Documents to prepare

  • Financial statements for the year and the data to determine taxable income
  • End date of the tax period, to identify the deadline
  • Up-to-date RedditiOnLine SC software, or an authorised intermediary
  • GSE notices for Transizione 5.0 tax credits, if received
  • Access to the Agenzia's online services
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Joint-stock companies, partnerships limited by shares and limited liability companies (Srl) resident in Italy
  • Cooperatives, including social cooperatives and those qualifying as ONLUS, mutual insurance companies, European companies and European cooperatives resident in Italy
  • Resident commercial entities, including trusts, whose sole or main object is carrying on commercial activities
  • Non-resident companies and commercial entities of any kind, including trusts, that earned in Italy business income through a permanent establishment, property income, capital income, other income or income from interests in tax-transparent companies

Worked example

Officina Bianchi Srl, Brescia, financial year ended 31 December 2025

Officina Bianchi Srl closes its 2025 financial year with taxable income of 150,000 euros. Its financial year matches the calendar year: it may send the Redditi SC 2026 return from 15 April and must do so by 2 November 2026. The director, Paola Bianchi, hands the return to her accountant, who uses RedditiOnLine SC, checks the file with the Agenzia's checking procedure and sends it as an authorised intermediary. The IRES due on those 150,000 euros is obtained with the ires calculator, which carries the ordinary rate and the conditions of the reduced rate with their sources.

How to fill it in, step by step

  1. Check that the company or entity is among the IRES taxpayers required to file Redditi SC, not Redditi SP (partnerships) or ENC (non-commercial entities).
  2. Identify the tax period and derive the deadline: the last day of the tenth month after year-end, that is 2 November 2026 for a 2025 financial year matching the calendar year.
  3. Fill in the return with the Agenzia's RedditiOnLine SC software, updated to the latest available version.
  4. Check the file with the Agenzia's checking procedure before sending it.
  5. Send the return online, directly through the Agenzia's online services or through an authorised intermediary.
  6. Work out the IRES due with the ires calculator: payment deadlines and methods are not covered by this page.

The form, line by line

Rigo RU5
According to the instructions quoted by the Agenzia in its answers of 30 June 2026, it carries the Transizione 5.0 tax credit accrued and notified by the GSE in the tax period covered by the return.
Rigo RN8A, colonna 1
Income subject to reward IRES (IRES premiale): according to the Agenzia's answers of 25 June 2026, it must be reduced by losses allocated through tax transparency, which cannot instead reduce the minimum income of shell companies.

Good to know

  • The RedditiOnLine SC 2026 software updates itself at each launch: version 1.4.0 of 15 September 2026 includes the ISA 1.0.3 checks.
  • The general-part instructions are shared by the Redditi SC, Redditi SP and Redditi ENC forms.
  • Non-resident companies and commercial entities use Redditi SC only if in the year they earned in Italy the income listed in article 23 of the TUIR.
  • A Transizione 5.0 tax credit notified by the GSE in 2026 goes in the Redditi 2027 return, not Redditi 2026: what counts is when the GSE notifies it.
  • Minimum income allocated through transparency by a shell company keeps its restricted nature: neither past losses nor losses received through transparency can reduce it.
  • The IRES rate and the conditions of reward IRES are not repeated here: the ires calculator carries them with their sources.

Common mistakes

  • Using Redditi SC for an Snc or Sas: resident partnerships file Redditi SP.
  • Treating 31 October as the deadline in 2026 too: as it falls on a Saturday, the deadline moves to 2 November 2026.
  • Applying the 2 November deadline to a financial year that does not match the calendar year: the deadline is the last day of the tenth month after year-end.
  • Reporting in Redditi 2026 a Transizione 5.0 credit that the GSE notified in 2026: it goes in Redditi 2027.
  • Using past losses to reduce a shell company's minimum income so as to preserve income eligible for reward IRES.

Frequently asked questions

Who must file the Redditi SC form?

Resident corporations (Spa, Sapa, Srl, cooperatives, mutual insurers, European companies), resident commercial entities including trusts, and non-resident companies and commercial entities that earned certain income in Italy.

When is Redditi SC 2026 due?

By the last day of the tenth month after the end of the tax period: for a 2025 financial year matching the calendar year, 2 November 2026, because 31 October falls on a Saturday. Filing is possible from 15 April.

How is the return sent?

The Agenzia provides for online filing, through its online services, for the taxpayers it lists: among others those required to file a VAT return or a withholding agents' return, the entities of article 73, paragraph 1, letters a) and b), of the TUIR and those filing an IRAP return; filing may go through an authorised intermediary, a bankruptcy trustee or a liquidation commissioner.

Which software is used to fill it in?

RedditiOnLine SC, the Agenzia's free software, which creates the file to send online and updates itself automatically at each launch.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in Italian

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.