Tax returns

Tax, the pre-filled 730: all the news and deadlines for tax returns

The pre-filled 730 is ready: discover what's new and the deadlines for your tax return

by Giuseppe Latour and Giovanni Parente

Aggiornato il 29 aprile 2025, ore 13:30

Fisco, il 730 precompilato: tutte le novità e le scadenze per la dichiarazione dei redditi

3' min read

3' min read

Precompiled tax return at the starting line with 1.3 billion of data from home bonus to income. From the afternoon of Wednesday 30 April, the Inland Revenue website will make available in consultation mode the forms already prepared with the data in the Agency's possession or sent by external bodies, such as employers, pharmacies and banks. This was announced in a press release issued by the Inland Revenue.

Access to the declaration

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To view and download the declaration you must access your reserved area with Spid, Cie or Cns. As last year, in order to consult the declaration and carry out the various operations up to submission, it will be possible to delegate a family member or a trusted person directly from one's reserved area on the Agency's website. Alternatively, by sending a Pec or formalising the request at any of the Agency's offices.

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Modifications starting 15 May

Phase 2, on the other hand, will start on 15 May, the date from which it will be possible to accept, modify and send the data prepared by the IRS. A declaration campaign that will see its endin the autumn. In particular, for sending the 730 there will be time until 30 September 2025. While the deadline will be 31 October for those submitting the income model.

The simplified mode

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Once again this year, taxpayers will be able to opt for the simplified 730, which in 2024 was chosen by more than half of the population. With this modality, the citizen no longer has to be familiar with frames, lines and codes, but is guided through to the submission of the declaration with an intuitive interface and simple words. Data on the dwelling (income, any rental agreements, mortgage interest, etc.) are collected in the 'house' section, charges in the 'expenses incurred' section, and information on spouse and children in the 'family' section. After accepting or changing the data, the system will automatically insert the data into the model.

Work income, pension and bonuses

As explained by the Inland Revenue, 1,298,784,152 are the data received by the IRS and pre-loaded in the 2025 returns. The health expenses confirm their leading position with over 1 billion tax documents transmitted. This is followed by insurance premiums (more than 98 million data), unique certifications for employees and the self-employed (almost 75 million) and renewal tax payments (10.5 million). Compared to 2024, there was a big increase for building renovations (almost 7.5 million data, +32%), free donations (2.8 million, +13%) and for school fees (8.5 million), university fees (4 million) and for childcare facilities (more than half a million).

New M and T boards have arrived

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Some procedures have been revised to accommodate taxpayers, such as the choice of the taxpayer and the change from filling in using the simplified method to using the ordinary method. In line with the implementation of the tax delegation and, in particular, with the Compliance Decree (Legislative Decree no. 1/2024), then, two new forms (M and T) have been introduced, which allow natural persons not holders of a VAT number to use the simplified declaration also in relation to income subject to separate taxation, substitute tax or derived from capital gains of a financial nature.

Direct mailing for heirs

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News also for heirs, who previously could only submit the authorisation in person: as of this year, the web service for managing authorisations in the heir's name has also been made available toguardians, support administrators and parents who are authorised to access the reserved area of the Agenzia delle Entrate website.

Gse's data

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Among the data used for processing, this year taxpayers will also find the revenue paid by the Gestore dei Servizi Energetici (Gse) for the sale of energy produced by photovoltaic plantsfor domestic use.

Electronic invoice data for flat-rate providers

News also for the Natural Persons Income Form. For instance, for VAT subjects under the flat-rate scheme, the income data that can be deduced from electronic invoices (transmitted to the tax authorities via the Interchange System) and from daily receipts sent during the year will be combined with the pre-filled information.

The proxy

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With a tailor-made proxy, access to the pre-filled data of the Personal Income Form is nowallowed, in addition to professionals and employed and retired Cafes, to all intermediaries entrusted with the telematic transmission of declarations, such as Cafes, lawyers or auditors.

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