Internal Revenue Service

Taxes, here's what you need to know about the 730/2025 Form refund

Pre-filing, key points to remember to avoid a tax increase and the 260 euro cut in deductions for those with incomes above 50,000

by Martina Amante

29 May 2025

Telefisco, «importante occasione di confronto con l’Agenzia delle Entrate»

3' min read

Key points

The pre-filled model
What to do when you have multiple unique certifications (Cu)
Cut of 260 euro
Bonus 100 euro

3' min read

The deadline for submitting the form 730 to the Inland Revenue Agency for the year 2024 is set for 30 September 2025. Millions of Italians are called upon to send their tax returns to the tax authorities. The 730 must be submitted by 30 September 2025, either directly to the Inland Revenue Agency or to the tax assistance centre (Caf) or to an authorised intermediary (accountant or labour consultant) or to the tax substitute. In the latter case, prior to sending the 730 to the Revenue Agency, the tax withholding agent shall deliver to the taxpayer a copy of the processed 730 form and the settlement statement (Form 730-3), indicating the refund that will be paid and the amounts that will be withheld by the:

- 15 June for 730 models submitted by 31 May 2025;

- 29 June for 730 models submitted between 1 and 20 June;

- 23 July for 730 models submitted from 21 June to 15 July;

- 15 September for 730 models submitted from 16 July to 31 August;

- 30 September for 730 models submitted between 1 and 30 September.

The pre-filled form

For the second year running, it will be possible to send the declaration through the pre-filled 730 form, which taxpayers can find in their user area on the Inland Revenue website. Citizens will be able to find, in the appropriate section, a form already filled out on the basis of the data provided in previous years. However, this does not exempt them from making changes, especially if, compared to the previous year, there have been changes. If appropriate changes are not made, the risk is that the tax burden will increase at one's own expense.

What to do when you have several unique certifications (Cu)

One of the most serious errors concerns those who have two or more single certifications (Cu), such as fixed-term workers who receive Naspi during the period of non-employment. In such cases, the precompilata does not enter and thus does not correctly calculate the days required for the employment deduction if one of the two CUPs relates to a period of compensated unemployment. The resulting tax calculation is wrong. If the precompilata does not take these days into account, the deductions disappear and the taxes increase.

Cut of 260 euro

Those with an income above EUR 50,000 per year will see their tax deductions drop in 2025, a substantial difference from the past due to the government's tax reforms. The reduction takes place on expenses that are normally subsidised at 19%, excluding health-related expenses. Reference is made to costs such as those for children's schooling, sports expenses, pet care, tax-privileged costs on mortgages, and so on. In fact, if the taxpayer has a high income, which exceeds the threshold, EUR 260 will be deducted from the total deductions.

Bonus 100 euro

Last year, during the Christmas period, an extraordinary measure was introduced that allowed many employees to receive a EUR 100 bonus, also known as the bonus tredicesima or Christmas bonus. However, those who had an employer who did not act as tax withholding agent may not have received it. With the next 730 form, those who did not receive the Christmas bonus can recover the bonus directly via their tax return, if they meet the requirements.