The Italian tax authority’s 2026 PF Income Model introduces significant updates for professionals and occasional workers, specifically regarding tax-free analytical expense reimbursements and revised reporting for hotel and catering costs in line RE15. These changes modify how practitioners manage deductible expenses and determine whether to use the Modello Redditi (formerly Unico) or the 730 form.
How Hotel and Catering Reporting is Changing
A primary technical shift in the 2026 filing process involves line RE15 (rigo RE15) of the tax model. According to local media reports, this specific line is being updated to change how hotel and catering expenses are recorded. While the precise calculation shifts are tied to the 2026 PF model, the update focuses on the specific categorization of these costs to ensure more accurate reporting of professional expenditures.
Tax-Free Analytical Expense Reimbursements
Professionals will see a notable change in how reimbursements are handled. The 2026 model debuts the exclusion of analytical expense reimbursements, effectively making these payments tax-free for the recipient. This move streamlines the accounting process for professionals who receive precise, documented reimbursements for costs incurred during their work, removing them from the taxable income pool.
Modello Redditi PF vs. the 730 Form
Determining which digital filing path to take remains a critical step for taxpayers. According to local reports, the Modello Redditi PF (the “ex Unico”) is required in specific scenarios where the simplified 730 form is insufficient. The 2026 updates clarify the boundaries between these two systems, particularly for those with complex income streams or specific professional deductions that the 730 cannot accommodate.
Updates for Occasional Work and Guest Houses
The RL Frame (Quadro RL) has also seen updates to better handle non-standard income. This section of the tax return is essential for those reporting:
- Occasional services: Income derived from sporadic professional activities.
- Guest house operations: Specific reporting requirements for affittacamere (bed and breakfast/guest house) owners.
These adjustments ensure that the digital reporting framework captures the nuances of the “gig economy” and small-scale hospitality services more accurately than in previous filing cycles.
