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Declaration of income status (RED)

Publication: 21/12/2021

Pensioners receiving income-related benefits are obliged to report their income to the INPS and, where required by law, also of the spouse and family members which are relevant for the purposes of the benefit.

The INPS does not send paper communications to pensioners who are resident in Italy to claim income tax returns in order to verify their right to the received income-related benefits.

With the 2019 ordinary RED campaign, the Institute requires the beneficiaries of social security benefits and/or income-related welfare benefits to file an annual tax return (Form RED) for the income that affects the benefits being received, and relating to the 2018 tax year.

With the 2018 RED reminder campaign, the INPS requires the communication of such income for the 2017 tax year only to subjects who have not fulfilled the tax return filing obligation during the 2018 ordinary verification (so-called "reminders").

The deadline for filing the tax returns relating to the 2019 ordinary campaign (for the 2018 income year) and the 2018 reminder campaign (for 2017), through a qualified subject affiliated with the Institute, is 29 February 2020.

Income tax returns must be mandatorily transmitted to the INPS by the following:

  • pensioners who, in the years preceding the year under review, had no income other than the pension (their own and, if applicable, that of their family members) if the income situation has changed with respect to that declared in the previous year;
  • the holders of income-related benefits who do not fully report to the financial administration all income affecting the benefits, because they do not have to be reported to the Revenue Agency in a tax return (Form 730 or Personal Income Form). For example, income from work provided abroad, bank interest, postal interest, interest on treasury bills (BOTs), floating rate notes (CCTs) and other government securities or revenue from investment quotas subject to withholding tax at source or 'IRPEF' (personal income tax) substitute tax;
  • those who are exempt from the obligation to file a tax return with the Revenue Agency in possession of income other than the pension. For example, those who have a pension income and a main residence income;
  • the holders of certain types of income which are relevant for social security purposes and are reported differently for tax purposes to the Revenue Agency (Form 730 or Personal Income Form), such as, for example, income from coordinated and continuous collaborations or similar and self-employment, whether on a permanent or occasional basis.

Circular No. 195 of 30 November 2015 identifies the subjects required to report income to the INPS and highlights the cases in which not only the income of the beneficiary, but also that of the spouse or family members is relevant. The attachment to message no. 4023 of 05/10/2016 contains the regulatory references and the types of income relevant for each income-related benefit.

Income tax returns must not be submitted to the INPS by pensioners who are resident in Italy and are beneficiaries of income-related benefits and who have already declared to the Revenue Agency (using a Form 730 or a Personal Income Form) all the income (their own and if required of family members) that are relevant for the purposes of benefits related to income being received. In these cases, the INPS will acquire income information relevant to income-related benefits directly from the Revenue Agency or other Public administration databases, as required by law.

The relevant income declaration for the related benefits being received can be submitted online to the INPS by logging in with one's own credentials to the dedicated service.

Alternatively, declarations can be submitted by:

  • Phoning the contact centre at 803 164 (free from Italian landlines) or +39 06 164164 from mobile phones;
  • CAF (fiscal assistance centre) and other qualified entities affiliated with the INPS;
  • INPS' local offices.

It should also be noted that the RED declarations of users who have not received any other relevant income in addition to the pension for the year 2018 (Ordinary RED Campaign 2019) and who have declared the absence of income also for both the previous two years (income years 2016 and 2017) are excluded from the service entrusted for consideration to the CAFs and the subjects qualified for tax assistance.

In the latter cases, the declaration must be submitted directly to the INPS by the citizen through the following methods:

  • "Simplified RED" online service, accessible with one's own credentials;
  • using the Contact Centre;
  • INPS' local offices.

The ordinary deadline for issuing the measures is set at 30 days under Law no. 241/1990. In some cases the law may set different deadlines.

The table shows the deadlines exceeding thirty days, set by the Institute with a Regulation.

In addition to the terms for the issuance of the decision, the table also indicates the relevant manager.