Pre-filled 730 changes: boom of accesses. How to get tax refunds

Phase 2 of the 730 pre-filled tax return has begun. After the Revenue Agency made the automatically processed data and declarations available to taxpayers on 30 April, as of the afternoon of Thursday 15 May it is possible to make changes and send declarations by accessing the reserved area of the Inland Revenue website, in both simplified and ordinary modes. Thus unlocking the possibility of obtaining refunds for taxpayers who should turn out to be in credit, thanks to deductible or deductible expenses. And, as announced by the Agency, as of 30 April, 4,220,223 accesses to the 2025 pre-filled application have been registered, about 25% more than in the same period last year (3,377,768). In 2024, thanks also to the new simplified compilation mode, 5 million 730s were sent independently.

Phase 2 will last several weeks. The tax return with the 730 model, in fact, must be submittedby 30 September, and the Redditi model by 31 October. Starting on 19 May, then, those who have already submitted the 730/2025 or the Redditi form and find errors or inaccuracies, will be able to cancel the previous declaration and send a new one. They will, however, only be able to do so once.

These days, the control phase of the expenses and incomes included in the pre-filled tax return enters into full swing. And, in some cases, the changes will be mandatory. This is the case, for instance, for expenses related torenovations, which remain one of the most recurring items, along withhealth care expenses. When there is an expenditure made in 2024, this is not automatically reported in the pre-compiled form; instead, it will only be possible to find the transfer data in the summary sheet. The reason is that the tax authorities can track the payment but are not certain that the taxpayer actually qualifies for the relief. Therefore, an amendment to the declaration will be necessary in such cases.

Among the data automatically present will be those related to short-term rentals. In this year's declaration, the Cin and the double rate for the cedolare secca make their debut: at 21% for the first property and at 26% from the second to the fourth (beyond that one falls under the business regime). The most advantageous rate, if there are several properties, will be automatically attributed to the one producing the highest income. Properties will be tracked according to the new identification code managed by the Ministry of Tourism.

Other frequent doubts concern nursery schools. A Faq of the Inland Revenue explains that the expenses for day care centres are not used in the pre-compiled form when the Inps has accepted an application for the nursery subsidy. Deductions are not, in fact, cumulative with the day-care subsidy.