Taxes and taxpayers

In 730 the IRS proposal on more favourable taxation

The taxpayer can correct the declaration from 14 May. By 30 September, the declaration must be sent through the Agency's channels, also with an intermediary

by Cristina Bartelli

29 April 2026

Modello di dichiarazione dei redditi 730 caifas - stock.adobe.com

3' min read

Translated by AI

Versione italiana

3' min read

Translated by AI

Versione italiana

In the toolbox made available by the Inland Revenue Agency for the compilation of the form 730, the information sheet grows in importance. Six pages from which emerges the first possible check-up of the information in the 730 form and the things that do not add up.

The information sheet goes hand in hand with another tool devised by the Inland Revenue Agency, which fromThursday, 30 April, will officially kick off the730/26 tax declaration season, that of the simplified mode compilation of the main income declaration involving over 25 million taxpayers. The simplified mode is developed in a series of online screens with the intention of being intuitive, or as the Agency itself writes in its note: 'the citizen no longer has to find his way around the squares, lines and codes, but is accompanied right up to the sending of the declaration with an intuitive interface and simple words'. The route, in fact, is not organised on the basis of the lines of the model, but follows the individual entries in the information sheet, which are much more readable.

It is always impressive to read how much data moves the construction of the tax declaration: as the Agency specifies, there are 1,310,002,501 pieces of information received by the IRS for the preparation of the 2026 declarations.

Calendar and News

In a measure issued yesterday by director Vincenzo Carbone, the Agenzia delle Entrate dictated the timetable for the 730 season: the model will be available on 30 April, but you will have to wait until 14 May to get your hands on it. An initial phase will be necessary for verifications and feedback, after which there will be time until 30 September for the final submission.

This year, taxpayers will see the effects of the path of thetax reform, the three-rate Irpef structure, the cut in the tax wedge for employees and the far from simple attempt to reorganise tax deductions. On this central structure are then spread the rivulets of detailed novelties, from the taxation of tips to the upward adjustments forschool expenses or the debut of taxation in the 730 form for Swiss frontier people.

Anomalies and precompiled

In the information sheet, which appears on the screen for accessing the taxpayer's precompiled profile, the Agency highlights those data provided by third parties that, although in its possession, present inconsistencies or anomalies that the information sheet places in the foreground, stating that the data has not been used in the precompiled profile. The Agency also gives an initial explanation as to the reason for the inconsistency and provides an interpretation, based on the information in its possession, as to why the expenditure was not counted.

The taxpayer, at this point, is aware of the anomaly, can detect it, confirm or modify it (and will be subject to the relevant controls). The sheet, although linked to the online pre-filled form, has now become an indispensable element for all those, still not very courageous, who, instead of preferring to do-it-yourself and get on the pre-filled form train, do not abandon tradition and turn to qualified intermediaries.

Data comparison

There are currently 14 macro areas reported. The lion's share are the charges, the tax discounts. The Agency also cross-references information for dependents, which can always be changed manually.

The refinement of the ability to cross-reference data is also present for two other important innovations. In the case of the reorganisation of deductions, it is the Agency that selects the most convenient deductions assembly choice, between income thresholds and rates. It is then up to the taxpayer, checking the result, to choose whether to accept this calculation or not. For short-term rentals the Agency makes the most convenient choice for the taxpayer when selecting the rental rate for the property put into rent.

The 2025 trend

In 2025, 25.2 million individuals used the 730 form, an increase of more than 752,000 taxpayers compared to the previous year; 8.4 million submitted the 'Redditi Persone Fisiche' (income tax for individuals) form. Of this 730 population, 5.4 million models were sent directly by taxpayers, of which 3.2 million - almost 60% - with the simplified mode, available again this year.