2026 tax returns: eligible expenses up 6% on Form 730. Here’s how late filers will be reimbursed

But there may also be some people who have not yet taken any action. When will they receive their refund? Generally speaking, credit balances are refunded by withholding agents in the first applicable pay packet: that of the month following receipt of the ‘730-4’ form, in which the tax authorities notify the amount to be refunded (for pension schemes, this is the second month thereafter). Therefore, workers who submit their 730 form by mid-July will, as a rough guide, receive their refund by August, as the Agency points out, although the exact timing will depend on when individual employers process the payslips, as well as on when the salary is paid. Those using CAFs and intermediaries must also take into account the specific submission windows: the third window closes on 23 July and covers returns prepared up to the 15th of the month.

Forms that result in a refund of more than 4,000 euros, or which in any case show signs of irregularities, are subject to pre-submission checks by the tax authorities (as set out in provision 182408/26). If issues requiring further investigation arise, the refund is put on hold and – if the outcome is positive – will be paid within six months of the standard deadline for submission, i.e. by March 2027.

Another common scenario is that of people who, having rushed to submit their 730 form, realise they have forgotten to include a tax-deductible expense. The window for cancelling and replacing the form via the self-service portal closed on 22 June, so anyone submitting their return directly by 30 September must use the amended Redditi form “within the deadline” (alternatively, you can always contact an authorised agent). Please note: a correction that increases the refund – for example, by adding €200 to the €1,000 already claimed on the 730 form – does not invalidate the original ‘fast-track’ payment. In other words, the first €1,000 will still be paid into your salary or pension, whilst the remaining €200 will follow the standard Redditi refund procedure: you can choose to have it paid into your bank account, use it to offset other tax liabilities, or carry it forward to next year’s tax return.

Among the 730 forms already submitted, in addition to the rise in average amounts, there has been a slight reduction in the number of beneficiaries for certain tax relief schemes: university fees (-0.9%), rent for students living away from home (-0.2%), children’s sports activities (-0.2%) and mortgages (-1.1%). These declines are, in general, more than offset by the increase in the number of beneficiaries of the tax relief on healthcare costs (+2.4%), but they still require explanation: in the case of mortgages, this may be due to the natural process of loans being repaid amongst the sample examined, whilst the reduction in child-related expenditure appears to reflect the demographic decline. In this sense, the increase in school expenses (+0.2%) is not contradictory, as this allowance has seen a gradual increase in the deductible amount – 1,000 euros in the 2026 tax returns – and in the quality of the pre-populated data.

The analysis by Caf Acli highlights other interesting aspects. The frequency of donations has risen (+0.6 per cent), but the largest increase in absolute terms is in payments to spouses (+132 euros), due to the indexation of the amounts.

What is not apparent, however, is the effect of the ‘tax relief’ for taxpayers with an income of over 75,000 euros, as the mechanism is triggered during the tax return settlement process. Its impact will have to be assessed at a later date.