Form 730 in Italy: deadlines, refunds and deductions

We’re heading into the busiest part of tax return season in Italy. As usual, Form 730 is the main document employees and pensioners use to declare their income to the Italian Revenue Agency and, in many cases, receive any refund fairly quickly.

How to fill out Form 730 step by step

As spring rolls around in Italy, the same thought tends to crop up: how do I fill in the 730 form? 

In reality, completing Form 730 is usually more straightforward than it sounds. You can do it yourself through the Italian Revenue Agency’s online portal, or you can ask for support from a CAF (Centro di Assistenza Fiscale – a tax assistance centre) or a qualified accountant.

To keep things smooth and avoid unnecessary corrections, it helps to follow a clear order:

• Collect your documents: have your Certificazione Unica (CU) to hand, along with receipts for medication and medical visits, mortgage interest statements, and any other relevant paperwork.
• Check your personal details: go through your personal information carefully, including your tax code and details of any dependent family members.
• Review your income: make sure your employment or pension income has been correctly pre-filled in the system.
• Add deductible and tax-deductible expenses: this is the key stage if you want to reduce the amount of tax owed or increase any refund due. Medical expenses, certain insurance policies, education costs and mortgage interest are common items to include, as long as you have the proper documentation.

Form 730 deadline

For the 2026 tax year, the deadline for submitting Form 730 is 30th September 2026. The return must be filed by that date to avoid penalties and to make sure any refund is paid out on time.

This can be done:

• directly through the Italian Revenue Agency’s online portal
• through your sostituto d’imposta (tax substitute) if they confirmed by 15th January that they would provide tax assistance
• via a CAF (Centro di Assistenza Fiscale) or a qualified professional such as a labour consultant, chartered accountant or bookkeeper.

The standard (non-pre-filled) 730 can also be submitted to your tax substitute, as long as they provide tax assistance. In that case, the form must already be completed. Alternatively, it can be filed through a CAF or a qualified professional. 

If you do not have a tax substitute able to carry out the adjustment, you’ll need to go through a CAF or an authorised professional. The deadline for the standard 730/2026 is the same as for the pre-filled version.

Where to download the official Form 730 instructions

If you prefer to complete the form on paper, or you want to look closely at specific sections such as A, B or C, it’s worth consulting the official Form 730 instructions issued by the Italian Revenue Agency. These are available on the agency’s website.

The same site also provides the updated Form 730 PDF, including tables with expense codes and detailed explanations for each line of the return. The official instructions are the most reliable reference point if you need clarification on a particular type of income or deduction.

Deductible expenses in the 730 form

One of the reasons Form 730 is so widely used is that it allows you to claim a range of tax deductions. In practice, this means you can subtract a percentage, usually 19%, from your gross tax for certain expenses paid during the previous tax year.

Here are some of the most common categories to be aware of:

• Medical expenses: this covers medicines, diagnostic tests and specialist appointments. The 19% deduction applies to the amount exceeding the standard threshold of €129.11, so only the portion above that figure is taken into account.
• Mortgage interest on your main home: if you have a mortgage for your primary residence, you can deduct 19% of the interest paid, up to a maximum of €4,000 in interest per year. 
• School and university expenses: education costs are also included, from nursery and primary school through to university degrees and certain postgraduate courses.
• Building bonuses: if you’ve carried out renovation work or energy-efficiency improvements on a property, you may be entitled to claim under the relevant building bonus scheme.

Pre-filled Form 730: How to access it

For most people, the simplest option is the pre-filled Form 730 made available by the Italian Revenue Agency. It already includes data sent in by third parties such as banks, insurance companies and pharmacies.

To view it, you need to log into the reserved area of the Revenue Agency website using your SPID, CIE (electronic identity card) or CNS. Once inside, you can check the information that has been preloaded.

At that point, you have two options:

• Accept the form without changes: if everything is correct, you can submit it as it is. In this case, you are generally not subject to document checks on the pre-filled deductible expenses.
• Modify or add information: if something is missing or incorrect, for example additional income or expenses that have not been included, you can amend the return before submitting it.

You are also free to add deductible or tax-deductible expenses that do not appear in the pre-filled version. After any changes are made, the system generates an updated 730 and the related 730-3 calculation form showing the final settlement.

Alternatively, you can authorise your employer or pension provider (if they offer tax assistance), a CAF (Centro di Assistenza Fiscale), or a qualified professional to access and submit it on your behalf. In that case, you must sign a specific proxy authorising access to your tax return.

Alongside the proxy, you’ll also need to provide the Form 730-1 in a sealed envelope. This form allows you to allocate the 8, 5 and 2 per thousand of your IRPEF (personal income tax). It must be submitted even if you choose not to allocate these amounts, and it should include your tax code and personal details.

Common errors in the 730 form

Mistakes in your 730 can trigger checks by the Revenue Agency or slow down any refund you’re expecting. In practice, the same issues tend to crop up year after year.

• Forgetting the Certificazione Unica (CU): all income must be declared, including short-term contracts, freelance collaborations or occasional work. Missing a CU, even for a small amount, can create discrepancies in the system.
• Payments that aren’t traceable: most of the 19% deductions are only valid if the expense was paid using a traceable method such as a debit or credit card, bank transfer or other recorded payment system. Cash payments often don’t qualify, even if you have the receipt.
• Incorrect tax codes for family members: entering the wrong codice fiscale for a dependent spouse or child can block the processing of the return or lead to the loss of related deductions.

When will the 730 refund arrive?

In most cases, any credit due is paid directly through your salary or pension, so you don’t have to wait for a separate bank transfer.

• Employees: refunds generally start appearing in your payslip from July onwards, depending on when the return was submitted and processed.
• Pensioners: payments tend to arrive a little later, typically between August and September, via the pension provider.
• If you don’t have a withholding agent (sostituto d’imposta): the refund is paid directly by the Italian Revenue Agency into your bank account. In this case, timing is slower, and payment usually comes between the end of the year and the beginning of the following year.

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