Who must submit the 730?

Employees and pensioners with income from work, pension, rent, or with deductible expenses. It is not mandatory if you only have exempt income or income subject to separate taxation.

What can be deducted in the 730?

Medical expenses (19% above €129), first home mortgage interest (19%, max €4,000), rent (tenants), school expenses, daycare, transport passes, donations, vet expenses, life insurance.

730 vs Redditi PF: what is the difference?

The 730 is for employees and pensioners — the refund comes via payslip. Redditi PF is for the self-employed and those with more complex income — refund via F24 or bank transfer from the Tax Agency.

What happens if I don't file the 730?

It's not always mandatory. But if you have deductible expenses, not filing means giving up the refund. If you are required to file and don't, you risk penalties.

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Mediumfisco

730 income tax return

The Modello 730 is the income tax return for employees and pensioners. Since 2015, the Tax Agency provides a pre-filled version with data already entered. Deadline: 30 September each year. The refund (or debit) is applied directly to your payslip.

Authority

Agenzia delle Entrate

Time

30–90 min

Updated

Apr 2026

What you need

✓SPID, CIE or CNS to access the Tax Agency portal
✓CU (Unique Certification) from your employer
✓Tax code of the withholding agent (employer)
✓Receipts for deductible expenses (medical, education, etc.)
✓Property data if you are an owner (cadastral income)

Step-by-step procedure

Access the pre-filled 730

Go to dichiarazioni.agenziaentrate.gov.it with SPID, CIE or CNS. Click on "730 precompilato". The form is available from April each year.

Check the pre-filled data

Check that the automatically entered data is correct: employment income, bank interest, medical expenses (from Tessera Sanitaria), INPS contributions. You can accept without changes or add data.

If you accept without changes, your liability is reduced in case of an audit.

Add deductible expenses

Enter expenses not already included: rent (tenants), mortgage interest, education costs, life insurance, donations, veterinary expenses, etc. Each category has a different percentage and cap.

Medical expenses above €129.11 are deductible at 19%.

Submit the declaration

You can submit directly online (free) or through a CAF/accountant (fee applies). The deadline is 30 September. The form can be submitted from 2 May.

A CAF is convenient if you have a complex tax situation or don't have time.

Receive your refund or pay any balance

If you have an IRPEF refund, it arrives in your payslip from July (August for pensioners). If you have a balance due, it is withheld from your payslip in instalments (July–November).

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730 Precompilato, Accesso diretto

Agenzia delle Entrate

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Frequently asked questions

Responsible authority

Authority

Agenzia delle Entrate

Phone

800.909.696

Certified email

Website

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The information in this guide is for orientation only and does not constitute legal or tax advice. Always verify on the official portal of the responsible authority.