Fisco

Form 730, data changes and submissions start today

A taxpayer who notices errors, oversights and has second thoughts immediately after submitting the declaration may cancel it from 19 May and return it again by 22 June

by Cristina Bartelli

14 May 2026

3' min read

Translated by AI

Versione italiana

3' min read

Translated by AI

Versione italiana

If from 14 May afternoon it will be possible to edit and send in one's 730 form, one must already look ahead to the next dates on the tax calendar, which are just as important for further operations that the do-it-yourself taxpayer (five million in 2025) of the pre-filled form can perform. This is the case of a submission in which one realises only afterwards that one has made a mistake or has not filled in, modified and entered the missing data. In this case, the Agency gives the taxpayer one, and only one, chance to cancel and re-submit the declaration, but within very specific deadlines.

Both on the website and in the guide developed by the Agency, it is recalled that, if from 14 May the modifiability and transmission starts, from 19 May the taxpayer can cancel the previous declaration by himself and send a new one. This once-only possibility can only be used until 22 June. The new declaration can be sent after 24/48 hours have passed since the previous one was cancelled.

And after this date, if the error persists, what happens? You have two alternatives: either you file the corrective income form on time or the supplementary declaration. If you choose the route of the supplementary declaration, you will need to contact the professional authorised to transmit the declaration.

As of 14 May, once you have transmitted the information independently or through your tax withholding agent, you will have to wait for the settlement results, which in any case will arrive for the most timely ones with your July pay slip or August pensions.

Tax assistance centres and intermediaries proceed, as established by the tax reform (Decree 124/2019), for five submission windows.

The income calendar also differs from the 730

The dates are different for Redditi, the model designed for self-employed persons in the advantage or flat-rate regimes. The viewing and editing of Redditi will start on 20 May 2026. Those who choose the pre-filled Redditi model can send it from 27 May until 2 November 2026 (31 October is a Saturday and 1 November is a public holiday).

Here, too, the possibility of one-time amendment is given, starting on 27 May 2026. The cancellation window for Redditi will be different depending on whether an F24 for payments has already been generated: 26 June 2026, if Redditi (and the corrective Redditi Persone fisiche models, linked to it) has already been sent, with an F24 model, and 15 October 2026 if with Redditi (and the corrective Redditi Persone fisiche models, linked to it) already sent, an F24 model has not been prepared.

The reorganisation of deductions

The Agenzia delle Entrate has dedicated a page on its website to the 2026 novelty on the reorganisation of deductions for incomes exceeding 75 thousand euro. Once the data of all deductible expenses have been entered in the declaration, the settlement procedure automatically calculates the overall deductible expenditure limit, according to a system that reorganises deductions in favour of the taxpayer.

"The taxpayer," the Agency reassures, "can proceed without concern to enter charges and expenses as incurred (or, in the case of pre-filled expenses, to accept, amend or supplement them, if necessary) and to send his pre-filled declaration, without posing the problem of reducing the various expenses to fall within the limit applicable to him." In this regard, the model mirror of the 40 tax rebate items affected by the reorganisation is provided. And a link has also been included on the page specifically dedicated to the reorganisation with info and assistance, which will be up and running in the coming days.

The Faq on the 730 universe

The data on expenses related to school canteen and school transport should be checked. It is possible that the taxpayer may not find the information in his or her pre-compilation. In this case, the Agency clarifies that if the data relating to these services may not be subject to pre-compilation, the taxpayer may independently, if the conditions are met, indicate these expenses in his or her declaration as deductible expenses. The entities managing these services are municipalities or other local authorities outside the system.

Another clarification is related to short leases. Also in this case, a bit like for deductions, the Agency makes the most convenient choice for the taxpayer in terms of the rate applicable to leased property: 'In the pre-filled declaration, taking into account that the option for the dry coupon is in most cases the most advantageous for the taxpayer, it was considered appropriate to pre-fill by subjecting the amounts reported through the CU to substitute taxation. It will be the taxpayer's responsibility,' the Agency points out, 'in the tax return, to modify the pre-filled declaration by opting for ordinary taxation, should he consider it more convenient.