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Redditi SP 2026: the Italian partnership income tax return

The Redditi SP form is the income tax return of partnerships resident in Italy: simple partnerships, general partnerships (Snc) and limited partnerships (Sas), de facto partnerships, professional associations, spousal businesses run as a partnership and EEIGs. For tax period 2025 it is filed online, from the Agenzia's reserved area, between 15 April and 2 November 2026, because 31 October falls on a Saturday. It is filled in with the Agenzia's free RedditiOnLine SP software.

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

Deadlines

From 15 April to 2 November 2026
Online filing of the return for tax period 2025 (31 October falls on a Saturday)

Documents to prepare

  • Accounting records and the data to determine the partnership's income
  • List of partners with their shares
  • Up-to-date RedditiOnLine SP software, or an authorised intermediary
  • Access to the Agenzia delle Entrate's reserved area
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

  • Simple partnerships, general partnerships and limited partnerships resident in Italy
  • Shipping partnerships (società di armamento) and de facto or irregular partnerships
  • Associations without legal personality formed by individuals to practise arts and professions jointly
  • Spousal businesses, where the activity is run as a partnership between the spouses, and European economic interest groupings (EEIG)

Worked example

Rossi & Galli Snc, a bar in Turin

Anna Rossi and Pietro Galli run a bar as a general partnership. For 2025 the Snc earns business income of 60,000 euros. The partnership files the Redditi SP 2026 return, filled in with RedditiOnLine SP and sent online by 2 November 2026. Each partner, holding business income in the form of a partnership interest, then files their own Redditi PF return, reporting the share of the partnership's income due to them; the IRPEF on that share is worked out with the irpef-scaglioni calculator.

How to fill it in, step by step

  1. Check that the partnership is one of those required to file Redditi SP and is not a corporation (Redditi SC), a non-resident partnership or a spousal business not run as a partnership.
  2. Download and launch the RedditiOnLine SP software, which updates itself to the latest version at each launch.
  3. Fill in the return for tax period 2025.
  4. Check the file with the Agenzia's checking procedure.
  5. Send the return online, from the Agenzia's reserved area, between 15 April and 2 November 2026.
  6. Remind the partners that business income held as a partnership interest must be reported in their own Redditi PF return.

Good to know

  • Spousal businesses not run as a partnership do not file Redditi SP: the spouses use the Redditi PF form.
  • Non-resident partnerships and similar entities do not use Redditi SP but Redditi SC or Redditi ENC.
  • Condominiums do not file Redditi SP: if, as withholding agents, they withheld tax, they file the 770 form.
  • The general-part instructions are shared by the Redditi SC, Redditi SP and Redditi ENC forms.
  • The Redditi SP 2026 form and its instructions were approved by the provvedimento of 27 February 2026.
  • The partners' IRPEF brackets are not repeated here: the irpef-scaglioni calculator carries them with their sources.

Common mistakes

  • Filing Redditi SP for an Srl: corporations file Redditi SC.
  • Filing Redditi SP for a spousal business not run as a partnership, instead of the spouses' Redditi PF returns.
  • Treating 31 October as the deadline in 2026: as it falls on a Saturday, the deadline is 2 November 2026.
  • Believing the partnership's return relieves the partners: each reports business income held as a partnership interest in their own Redditi PF.
  • Filing Redditi SP for a condominium that withheld tax: the form is the 770.

Frequently asked questions

Who must file the Redditi SP form?

Resident simple, general and limited partnerships, shipping partnerships, de facto or irregular partnerships, professional associations without legal personality, spousal businesses run as a partnership and EEIGs.

When is Redditi SP 2026 due?

For tax period 2025, online between 15 April and 2 November 2026: 31 October falls on a Saturday.

Do the partners have to file their own return?

Yes: the Redditi PF form is used by anyone who earned business income, including in the form of a partnership interest, and that is where the partner reports their share.

Does a foreign partnership use Redditi SP?

No: non-resident partnerships and similar entities file the Redditi SC or the Redditi ENC form.

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.