What Is the Pre-filled 730 Tax Return

The 730 Tax Return is the simplified income tax declaration intended for employees and pensioners. Since 2015, the Italian Revenue Agency has made available a pre-filled version that already contains much of the data (income, withholdings, deductible expenses) collected automatically. In this comprehensive guide, we analyze everything you need to know about the 2026 pre-filled 730 for 2025 income, including deadlines, deductions, and our free Online 730 Simulator.

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Who Must File the 730

The following can (and in some cases must) file the 730:

  • Employees (including those with multiple CU forms from different employers)
  • Pensioners (INPS pension or other entities)
  • Coordinated and continuous collaborators
  • Workers with fixed-term contracts (employed at least from April to July of the declaration year)
  • Members of cooperatives

Those who cannot use the 730 (and must use the Redditi PF form): holders of a VAT number, those with business income, those with certain foreign income, those who must file VAT returns.

When the 730 Is Mandatory

The declaration is mandatory if you had multiple income sources (e.g., two CU forms), property income exceeding certain thresholds, foreign income, or if you are required to return bonuses/deductions you were not entitled to. If you have a single CU and no expenses to deduct, you may be exempt.

730/2026 Deadlines

The key dates for the 2026 pre-filled 730 (2025 income) are:

  • April 15, 2026: availability of the pre-filled 730 on the Revenue Agency website
  • From May 20, 2026: ability to accept, modify, and submit
  • September 30, 2026: deadline for submitting the 730 (directly or through a CAF/professional)

It is advisable not to wait until the last moment: those who submit by June will receive any refund with their July/August paycheck or pension.

How to Access the Pre-filled 730

You can access your pre-filled declaration through:

  • SPID (Public Digital Identity System)
  • CIE (Electronic Identity Card)
  • CNS (National Services Card)

The direct link is the portal dichiarazioneprecompilata.agenziaentrate.gov.it. Once logged in, you can view the pre-loaded data, modify it, and submit the declaration.

What Data the Pre-filled 730 Contains

The Revenue Agency automatically includes:

  • Income: from employment/pension (CU), land and buildings, some miscellaneous income
  • Withholding taxes already paid by the tax withholding agent
  • Medical expenses: transmitted by pharmacies, doctors, hospitals, opticians through the TS System
  • Mortgage interest: reported by banks
  • Insurance premiums: life, accident, non-self-sufficiency
  • Social security contributions: INPS, professional funds, pension funds
  • University expenses
  • Funeral expenses
  • Building bonuses: renovation, eco-bonus (reported to ENEA)

It is still your responsibility to verify the completeness of the data and add any missing expenses.

Main Deductions and Deductible Expenses for 2026

Tax credits reduce the tax owed, deductions reduce taxable income. Here are the most important ones:

19% Tax Credits (with a 129.11 euro deductible for medical expenses)

  • Medical expenses: check-ups, medications, tests, glasses, prosthetics, dental care
  • Primary residence mortgage interest: up to 4,000 euros of annual interest
  • Education expenses: school (up to 800 euros/child), university (ministerial limits)
  • Youth sports expenses (ages 5-18): up to 210 euros
  • Veterinary expenses: up to 550 euros
  • Insurance premiums: life/accident up to 530 euros
  • Public transportation passes: up to 250 euros
  • Rent for out-of-town students: up to 2,633 euros

Building Work Tax Credits

  • Building renovation: 50% deduction up to 96,000 euros in expenses (for 2025)
  • Eco-bonus: 50% to 65% for energy efficiency improvements
  • Furniture bonus: 50% up to 8,000 euros (if linked to renovation)
  • Superbonus: 65% for work on condominium common areas (2025 remainder)

Deductions (Reduce Taxable Income)

  • Mandatory social security contributions (already deducted from payslip)
  • Supplementary pension fund contributions: up to 5,164.57 euros/year
  • Alimony to ex-spouse (excluding the children's portion)
  • Charitable donations to NGOs, non-profits, and third-sector organizations

How to Calculate Your IRPEF Refund (or Balance Due)

The calculation follows these steps:

  1. Total income: sum of all income (employment, property, etc.)
  2. Taxable income: total income minus deductions
  3. Gross IRPEF: applying the 2026 brackets (23% up to 28,000, 35% from 28,001 to 50,000, 43% over 50,000)
  4. Net IRPEF: gross IRPEF minus tax credits (employment, dependent family members, expenses)
  5. Balance: net IRPEF minus withholdings already paid = refund (if negative) or balance due (if positive)

If the result is a credit, you will receive the refund directly in your paycheck or pension. If it is a balance due, the amount will be withheld by the tax agent (with the option of paying in installments up to 5 payments).

Refund Timing

  • Employees: the refund arrives with the July paycheck (for those who submit by June) or in subsequent months
  • Pensioners: the refund arrives with the August/September pension
  • Refunds exceeding 4,000 euros: may be subject to preventive review by the Revenue Agency, with longer processing times (up to 6-7 months)

Pre-filled 730: Accept or Modify?

If you accept the pre-filled 730 without modifications, you have an important advantage: the Revenue Agency will not perform document checks on the expenses already entered (but may still verify eligibility requirements).

If you modify the declaration (adding expenses or correcting amounts), the Agency may perform standard checks. For this reason, it is essential to keep all documentation for at least 5 years.

Simulate Your 730 with Our Free Tool

Before filing your declaration, you can estimate the result with our free Online 730 Simulator. Enter your income, deductions, and withholdings to get an estimate of:

  • Gross and net IRPEF
  • Total applicable tax credits
  • Expected refund or balance due
  • Regional and municipal surcharges

Documents Needed for the 730

Prepare these documents before filling out or verifying your 730:

  • CU (Single Certification) from all employers/pension entities
  • Receipts and invoices for medical expenses (or check in the TS System)
  • Mortgage interest certification from the bank
  • Receipts for school and university expenses
  • Invoices for building work and designated bank transfers
  • Receipts for voluntary contributions, pension funds
  • Registered rental contract (if you are a tenant)
  • Land registry records for owned properties

Mistakes to Avoid

  • Not checking pre-loaded data: expenses may be missing or amounts may be incorrect
  • Forgetting deductions: many expenses are not automatically included
  • Exceeding thresholds unknowingly: some deductions have ISEE or income limits
  • Not keeping documents: they are needed for at least 5 years after filing
  • Filing late: after September 30, you must use the Redditi model with a different procedure

Frequently Asked Questions About the 730

Can I correct a 730 that has already been submitted?

Yes, you can submit a supplementary 730 by October 25 if you need to add a refund or a larger credit. For other corrections, you must file a corrective Redditi PF form.

What happens if I don't file the 730?

If you were required to file and don't, you risk penalties of 120% to 240% of the tax owed, with a minimum of 250 euros. If you were not required to file, you simply lose the deductions.

Is the pre-filled 730 free?

Yes, direct submission through the Revenue Agency website is completely free. If you go to a CAF or professional, you will pay for their assistance (on average 30-70 euros).