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What is Form 770? Instructions, deadlines and news

What is Form 770? Instructions, deadlines and news

By Virginia Fabris

Published: 29 April 2025

In this article, we will provide you with all the information regarding the 770 form for declaring the data of tax withholding agents. You will find all the necessary indications updated following the measure of 15 January of the Agenzia delle Entrate for the compilation of the 770/2021 form.

A definition of Form 770 will be followed by an overview of the subjects required to submit it to the Revenue Agency. The necessary instructions for submitting the form, a quick presentation of its composition, the deadlines to be met and the latest innovations introduced on the subject will then be provided.

Model 770: what is it?

Model 770 is a model used by:

  • Tax withholding agents,
  • State administrations

for the declaration of data on withholdings made during the previous tax year, on:

  • Income:
    • Employed,
    • Assimilated,
    • Of self-employment,
    • Of commissions,
    • Other,
    • Of capital;
  • Dividends and income, including withholdings on payments related to transfers for the purpose of:
    • Renovation of building heritage,
    • Energy saving interventions;
  • Short-term leases included in the CU;
  • Settled sums:
    • As a result of garnishment with third parties,
    • For expropriation indemnities;
  • Sums received as a result of voluntary assignments in expropriation proceedings;
  • Sums due as a result of compulsory purchases resulting from emergency occupations.

☝ For 2021, Form 770/2021 applies, referring to tax year 2020. Similarly, for 2019, Form 770/2020 applies. In fact, Form 770 always refers to the previous tax year.

Difference between model 770 ordinary and model 770 simplified

The declaration can be of two types, depending on the type of data to be declared. Form 770 is therefore distinguished in:

  1. Model 770 ordinary,
  2. Model 770 simplified.

Ordinary Model 770

Ordinary Form 770 is to be submitted when data relating to:

  • Withholding taxes on dividends,
  • Income from participation,
  • Capital income disbursed,
  • Transactions of a financial nature.

Form 770 Simplified

Simplified Form 770 must be submitted, on the other hand, when data relating to:

  • Amounts or values subject to withholding taxes,
  • Social security and welfare contributions to Inps,
  • Insurance premiums to Inail.

Model 770: who must submit it?

Form 770 must be submitted by the following categories of subjects:

  • Tax withholding agents;
  • State administrations;
  • Intermediaries, i.e. generally all parties involved in tax-relevant transactions. These are required to report all data and information concerning withholding taxes on:
    • dividends,
    • participation income,
    • capital income paid in the previous tax year,
    • transactions of a financial nature carried out in the same period,
    • payments,
    • any compensations made,
    • tax credits used;
  • Persons carrying out real estate intermediation activities;
  • Those operating telematic portals, if they apply a withholding tax on fees and considerations in short leases;
  • Capital companies resident on Italian territory;
  • Partnerships resident in the territory of the State;
  • De facto or irregular companies resident in the territory of the State;
  • Companies or associations without legal personality set up between natural persons for the purpose of exercising arts and professions in associated form;
  • Marital companies resident in the territory of the State;
  • European Economic Interest Groupings (EEIGs);
  • Natural persons conducting commercial enterprises or agricultural enterprises;
  • Natural persons engaged in the arts and professions;
  • Commercial entities treated as corporations resident in the territory of the State;
  • Non-commercial entities resident on Italian territory;
  • Unrecognised associations;
  • Consortia;
  • Special companies;
  • Companies and entities of any kind, regardless of the presence of a legal personality, not resident in the territory of the State;
  • Trusts;
  • Condominium owners;
  • Bankruptcy receivers;
  • Liquidators;
  • Heirs who do not continue the activity of the deceased withholding agent.

Instructions for Compilation

Form 770 must be submitted exclusively by telematic means to the Internal Revenue Service.

There are specific modalities provided for the submission of the 770 form. These are:

  • Direct submission by the tax withholding agent;
  • Sending mediated by an authorised party that the declarant has decided to enable;
  • Sending via companies belonging to the group.

Following sending, a message confirming receipt is to be expected. The latter is useful as feedback regarding the outcome of data processing: if error-free, the declaration will be considered successfully submitted.

☝ Form 770 is only considered to have been submitted once the confirmation of submission and correct completion has been received.

Composition of Form 770

Form 770 consists of two parts:

  1. The title page, where:
    1. you can read the privacy policy,
    2. you can find the information concerning
      1. the type of declaration
      2. the data relating to the substitute,
      3. the data relating to the signatory of the declaration,
    3. the space dedicated to:
      1. the drafting and signing of the declaration,
      2. undertaking to submit the form electronically,
      3. endorsement of conformity;
  2. The boxes, which contain the various fields to be filled in with the relevant data. These are:
    1. SF:
      1. capital income,
      2. remuneration for business start-up,
      3. contributions from public and private entities,
      4. disclosure of non-taxable or reduced-rate capital income attributable to non-residents;
    2. SG:
      1. sums paid out on surrender of life insurance policies,
      2. sums paid out under life insurance or capitalisation contracts,
      3. returns on pension benefits paid in periodic form,
      4. life annuities with a pension function;
    3. SH:
      1. capital income,
      2. premiums and winnings,
      3. income from bankers' acceptances,
      4. income from deposits securing loans;
    4. SI: Summary of profits and similar income paid in the previous tax year;
    5. SK: Disclosure of profits and other similar income paid by residents and non-residents;
    6. SL: income deriving from participation inOicr (Undertakings for Collective Investment in Transferable Securities) of Italian and foreign law subject to withholding tax
    7. SM: income deriving from the participation in Oicr (Undertakings for collective investment in transferable securities) governed by Italian and foreign law subject to withholding tax;
    8. SO:
      1. communications to be made by intermediaries and other parties involved in transactions that may generate capital gains,
      2. reporting by trust companies of data useful for the settlement of Ivie for the entities they represent;
    9. SP: withholding tax on atypical securities;
    10. SQ: payment data:
      1. of the substitute tax levied on income from bonds,
      2. of the tax applied on profits from shares and similar securities placed in the centralised deposit system managed by Monte titoli S.p.a;
    11. SS: summary data;
    12. DI: any credit obtained from the greater credit resulting from declarations subject to integration in favour;
    13. ST:
      1. deductions made,
      2. withholdings for tax assistance,
      3. substitute taxes paid,
      4. payments related to withholdings,
      5. substitute taxes indicated above;
    14. SV: deductions
      1. of municipal surtaxes on IRPEF
      2. for tax assistance, as well as related payments;
    15. SX: summary of credits and compensations made;
    16. SY:
      1. amounts paid following garnishment procedures with third parties,
      2. data on withholding taxes,
      3. amounts paid to foreign entities without a tax code.

Deadlines for submitting the form

As every year, Form 770 must be submitted by 31 October of the year following the year to which the information in the declaration relates.

☝ This year, 31 October falls on a Sunday. Therefore, the deadline for submission is subject to an extension: it is possible until 2 November.

Latest changes

A number of new features have been introduced for the 770/2021 form with regard to:

  • The inclusion of new information, in relation to:
    • The credit resulting from the disbursement of the supplementary treatment and bonus sums for work carried out during the month of March of the year 2020;
    • Any refunds of sums not due to the employer.
  • The updating of instructions concerning the disbursement of dividends due to simple partnerships;
  • The inclusion of new codes in the recapitulative statements to help manage late payments.

Article translated from Italian