How to file tax returns in Italy with the simplified Form 730

As of Thursday 2nd May 2019, it has been possible to send off your income tax returns in Italy. The best way to do this is with Form 730 (Modello settetrenta), a simplified form that comes already filled in with all your details which is available to download on the website of the Italian tax authority, the Agenzia delle Entrate. You can change these tax details or leave them as they are and submit the form as is.

It is not obligatory to declare your tax returns in Italy using the Modello 730 unless you have something big to declare like a new house, or unless you have already started in previous years, in which case you are obliged to continue. While the tax agency makes every effort to make the process as simple as possible and to provide Italian tax information in English, it’s always advisable to seek the help of an accountant when doing any official paperwork.

Deadline for declaring income tax in Italy

On 2nd May, the Italian tax return campaign kicked off. From now on it is possible to modify the pre-filled 730 form (known in Italian as the 730 precompilato) to add any expenses not included by the Tax Office or to correct any errors. It’s advisable to wait until after 10th May to do this so you can get help from the Agenzia’s compilazione assistita, an online tool to guide you through the tax declaration process. The deadline for submitting the self-compiled form 730 is 23rd July 2019 for those who use CAF or a substitute tax.

Submitting the pre-compiled 730 form without changes

Taxpayers have the option of accepting the pre-filled 730 without modification. In this case, the Inland Revenue will not carry out checks on documents certifying expenses by those obliged to send their details. These include doctors, health centres, pharmacies, parapharmacies, opticians, psychologists, nurses, universities, banks, insurance companies, and third sector bodies.

The pre-filled 730 is considered to have been accepted without any modifications even if you change data that doesn’t affect the calculation of your income or tax, as in the following cases:

• Change of personal data (except for the taxpayer's municipality where they live);
• Change of the data of the party making the adjustment;
• Change in the tax code of a spouse who is not subject to tax;
• Completing box I for the use of a loan as compensation;
• Completing box F with the choice not to pay or to pay less than that calculated by those who provide tax assistance;
• Request for subdivision of the amount due.

Submitting the 730 form with changes

The pre-arranged 730 form shall be deemed to have been amended if your amendments relate to what expenses you have. In any case, tax assistance online can be obtained only after 10th May 2019, so it’s best to wait.

Taxpayers can now accept, supplement or modify their 730 tax declaration, already completed automatically by the Revenue and Customs Office, and send it directly from the website. The Income Form can be sent between 10th May and 30th September 2019. From May 10, it will also be possible to use the simplified compilation feature to help guided you to fill in all the data in box E, which is used to add some tax deductible expenses that do not appear among those already included or change the amount of expenses incurred. In total, 960 million data have been pre-loaded by the Agenzia delle Entrate in the 2019 declarations, an increase of 3.8% on last year.

How to download the Modello 730 form

To view your personalised and pre-completed 730 form and download it, you need to go to the Agenzia delle Entrate website and enter your pin and password. There are three different ways to obtain your access credentials: SPID (public digital identity system), INPS Pin and with a National Service Card (Carta nazionale dei servizi).