How to File Form 730 in Italy: A Guide for Employees and Pensioners

Every spring, millions of people in Italy complete one of the country’s most important fiscal obligations: the annual income-tax declaration, known as dichiarazione dei redditi.

For employees and pensioners, this process is done through a specific form — the Modello 730 — a streamlined, government-approved way to settle taxes that have already been withheld during the year.

Filing the 730 is not just about compliance; it’s an opportunity to recover tax credits, claim deductions, and correct withholdings applied by your employer or pension provider.

If you live and work in Italy, here’s how to navigate the process smoothly and legally.

What Is Form 730 and Who Should Use It

The Modello 730 is a simplified income-tax return reserved for:

• Employees (public and private sectors)
  
• Pensioners
  
• Collaborators (co.co.co contracts)
  
• Tax residents receiving employment income or equivalent allowances
  

It’s the easiest and fastest declaration method because the employer or pension provider acts as a tax intermediary, directly adjusting your payroll or pension payments after filing.

That means any refund or additional tax due is settled automatically — no bank transfers, no direct payments to the Agenzia delle Entrate.

Self-employed professionals and company directors instead use the Modello Redditi PF.

When and How to File

Form 730/2026 covers income received in 2025, from 1 January to 31 December. The year in the form’s name refers to the filing year, not the year in which you earned the income.

Key dates for 2026

30 April 2026: The prefilled 730 becomes available to view online.

14 May 2026: You can start accepting, amending and submitting your prefilled return through the Agenzia delle Entrate portal.

30 September 2026: The submission deadline for both the prefilled and ordinary Form 730.

How to submit your tax return

You can file in three main ways:

1. Online through the Agenzia delle Entrate portal. Access your prefilled return using SPID, your Italian electronic identity card (CIE), or your National Services Card (CNS). You can review the information, make any necessary changes and submit it directly.
2. Through a CAF or an authorised tax professional. A CAF (Centro di Assistenza Fiscale, or tax assistance centre) or a commercialista (accountant) can assist with preparing and submitting your return.
3. Through your employer or pension provider, where available. This option applies only if they offer tax filing assistance. Having taxes deducted from your salary or pension does not mean they automatically submit your 730.

Before submitting, check that your income, deductible expenses and other details are complete and correct. A prefilled return may still need corrections or additional information.

Italy’s Revenue Agency now provides a pre-filled Form 730 for almost all taxpayers.

This online document already includes:

• Employment and pension income
  
• Withheld taxes and social-security contributions
  
• Mortgage interests
  
• Health expenses from pharmacies and clinics
  
• University fees, school expenses and insurance premiums
  

You simply log in, verify the data, and either accept or modify it.

Accepting the pre-filled form without changes virtually eliminates the risk of audit, since the Agenzia delle Entrate considers it self-certified.

Documents You’ll Need for the 730

Even if you use the pre-filled version, keep copies of:

• A valid Italian Tax Code
• CUD (Certificazione Unica) from your employer or pension provider
  
• Receipts for deductible expenses (medical, education, renovations, donations)
  
• Mortgage interest certificates
  
• Health insurance and pension fund statements
  
• Property documents for IMU/TASI exemptions
  
• Family status certificates for dependent deductions
  

You’re not required to submit these papers unless asked, but you must retain them for at least five years in case of an audit.

Why you need an Individual Tax Code to file the 730

The fiscal code is your unique tax ID, and the 730 form (Modello 730) is the tax return you file using that ID. You cannot file the 730 form without a fiscal code.

Your fiscal code is essential for every critical part of the 730 form. It’s the “key” that links all your financial information.

1. Taxpayer Identification: The very first piece of information required on the 730 form is your Codice Fiscale. This identifies you as the person filing the return.
2. Pre-filled Declaration (730 Precompilato): The Agenzia delle Entrate uses your fiscal code to collect all your financial data (salary from your employer, healthcare expenses, mortgage interest, etc.) and automatically create a pre-filled tax return for you.
3. Dependents: To claim tax deductions for family members (like a spouse or children), you must enter their Codice Fiscale on your 730 form.
4. Employer (Sostituto d’imposta): You must include the Codice Fiscale of your employer or pension provider. This tells the tax office who is responsible for paying you your refund or taking the extra tax from your salary.
5. Tax Allocation (5×1000, 8×1000): When you choose to donate a portion of your taxes to a charity, religious institution, or non-profit, you do so by writing the organization’s Codice Fiscale in the dedicated section of the 730 form.

How the Calculation Works

The Modello 730 computes the difference between the taxes already withheld by your employer and the total tax actually due based on your income and deductions.

• If you overpaid, you’ll get a refund directly in your payroll or pension within the summer months.
  
• If you underpaid, the difference is automatically deducted over a few months from your salary or pension.
  

This system removes the need for manual payments like F24 forms, making it one of Europe’s most user-friendly tax models.

Deductions and Tax Credits to Claim

The 730 is your chance to optimize your fiscal position.

Among the most common deductions and credits for 2025:

• Medical expenses: 19% of eligible costs above €129.11
  
• Education and childcare fees: 19% of qualified expenses
  
• Mortgage interest: 19% on loans for primary residences
  
• Energy efficiency and home renovation bonuses (up to 65%)
  
• Insurance premiums and pension fund contributions
  
• Charitable donations to recognized organizations
  
• Public transport season tickets: 19% deduction up to €250
  

Claiming these properly requires accurate receipts and Italian fiscal documents (scontrini parlanti). Foreign receipts usually qualify only if translated and paid with traceable methods.

Regional and Municipal Add-On Taxes

In addition to IRPEF’s national rates (23%, 35%, 43%), each region and municipality applies a small surtax ranging from 0.9% to 2.5%.

These are automatically calculated within the 730 form based on your registered residence.

If you moved mid-year to another region, both jurisdictions may apply their proportional rates, so double-check that your address is updated with the Anagrafe.

Joint Returns and Family Situations

Married couples can file a joint 730 if both spouses are employees or pensioners. This often simplifies refunds and allows better allocation of deductions (for example, mortgage interest or dependent children).

For dependents (spouse, children, parents without income), specific credits apply, reducing the tax due per household. If you support a dependent living abroad, you may need proof translated and apostilled to validate the deduction.

Foreign Residents with Italian Income

If you are a non-resident but receive employment income from an Italian employer, you can also file Form 730 through that employer to reclaim over-withheld tax.

However, you must provide a certificate of foreign residence to avoid double taxation.

In some cases, foreign pensioners living abroad with Italian pensions can use the 730 to obtain refunds for excess withholding, especially if their country has a tax treaty with Italy.

After Filing: Refunds and Audits

Refunds from Form 730 are usually paid by July or August for employees and September for pensioners.

If you file through a CAF or accountant, they act as intermediari abilitati and assume joint responsibility for the accuracy of your data.

The Agenzia delle Entrate may later verify specific deductions or request supporting documents, especially for large medical or renovation claims. These checks are routine and can be handled online through the “Cassetto Fiscale” portal.

Professional Assistance and Digital Simplification

For foreign residents or new expats, navigating Italy’s tax forms can still be daunting due to language and procedural nuances.

ILF Law Firm and its partners offer bilingual tax support covering Form 730 preparation, filing, and deduction optimization.

In recent years, Italy’s tax administration has become fully digital. Most citizens can now manage everything online — from viewing previous returns to tracking refunds.

The system is fast, secure, and available in English interfaces through CAF partners and professional portals.

While Italian tax law can seem complex, the Form 730 system is one of the most efficient in Europe. It ensures employees and pensioners remain compliant without the burden of manual payments or multi-step calculations.

Handled correctly, the 730 isn’t a burden — it’s an opportunity to get money back from the state and to keep your fiscal record clean for future benefits like mortgage applications or residence permits.

For expats and foreign residents, working with a trusted Italian tax advisor makes the difference between frustration and full compliance.