News n.16/2023
As a reminder, Form 730 can be submitted by taxpayers who received income in 2022:
Of employment and assimilated
Of land and buildings
Of capital
Of self-employment where no VAT number is required (such as self-employment services not habitually exercised);
Other (e.g., income from land and buildings located abroad);
Some subject to separate taxation (e.g., income received by heirs, excluding land, business and income from the practice of arts and professions).
The date by which tax returns must be filed with Form 730, this year is October 02, 2023 (September 30 being a Saturday).