Precompilata kicks off, 730 available on the Inland Revenue website from 30 April

Another novelty of the 2026 pre-filed tax return is that the person of trust can send the tax return, even if jointly, or access the web service for the management of authorisations for the heir. This is subject to prior authorisation of the Agency's online services (order of 22 September 2023), in the first case by the declarant and the spouse, in the second case by the heir.

As anticipated, in order to view and download the declaration, it is necessary to access one's reserved area via Spid, Cie or Cns. The taxpayer who is eligible to submit the 730 form can decide whether to consult the declaration in simplified or ordinary mode. By choosing the simplified mode, the user will be provided with an intuitive and easily navigable interface, which contains the data to be confirmed or modified: 'house and other property', 'family', 'work', 'other income', 'expenses incurred'. Once the tax information has been confirmed or updated, it will automatically appear in the declaration form. You can always delegate a family member or trusted person directly from your reserved area, by sending a pec or by formalising the request at any office of the Agency.

The Inland Revenue also points out that for the Personal Income form, the timetable is different from that for the pre-filled 730, partly as a result of the changes introduced last year with the second amendment of the delegated decrees of the tax reform (Legislative Decree 81/2025). In practice, the regulation has postponed from this year and when fully operational the sending of the Single Certifications for Self-Employed Workers (CUAs) to 30 April and, consequently - to allow the data from these certifications to be used - the making available of the pre-filled Redditi Pf: the models will therefore be available for consultation, with the possibility of making any changes and/or additions, from 20 May. They can then be sent from the 27th of the same month until 2 November 2026 (31 October is a Saturday).

The ever-changing rules of the game (then to be declined to the specifics of situations) are reflected in the rich catalogue of explanations accompanying the model: 175 pages of instructions for the 730 model, which are not exactly a pleasant reading exercise for a declaration reserved mainly for employees and pensioners. That is why the choice to submit the form still mostly falls on the tax assistance of a Caf or an authorised professional.

The data of the declarations submitted in 2025 say, in fact, that the absolute value of those who use the 730 form has risen to 25.2 million Italians (+3.1% compared to the previous year, i.e. almost 752,000 more). This is both because the model has been expanded and can also accommodate data for which it was previously necessary to use Redditi, and because it can also be used by taxpayers without a tax substitute, who in fact numbered no less than 4.1 million in the last round. So even if the do-it-yourself with the pre-filled form is growing steadily (for the 730 alone, the figure of 5.4 million marks an increase of 8% over the previous year and even 31.7% over 2021), the vast majority of forms still travel through the support of an authorised intermediary.

In order to find their way through the magma of changes and to try to be ready, there are those who have thought of providing a free virtual assistant that can help them find answers to their particular cases. A sort of personal tax return trainer built through artificial intelligence and made available by the Aidr foundation (Associazione italian digital revolution), which brings together transversal skills and experience gained in the field of digital innovation. The code name is "TributIAmo" and represents the evolution in key 2.0 of the service already launched the last year.

Three steps through which the platform's assistance manifests itself. It will be possible to: upload documents; receive artificial intelligence support; and keep all documents under control. The basic idea is to allow uploading and archiving unique certifications for income and invoices, receipts and receipts for deductible and deductible expenses. This allows access to a kind of preparatory screening just as a personal trainer does with a workout sheet in view of managing even the do-it-yourself of the pre-filled 730. To complete the picture, there is a sort of map of deadlines to keep an eye on the calendar at all times.

As Mauro Nicastri, president of the Aidr foundation, explains, a step forward has been made with respect to the previous version of TributIAmo in which the taxpayer was warned that the 'chatbot, based on artificial intelligence, could make mistakes and that the answers had to be verified on the institutional channels of the Revenue Agency'. Now the platform, adds Nicastri, 'tries to become useful' and 'allows users to sign up, create their own account, upload tax documents, get clear summaries, receive answers linked to uploaded documents, and keep an eye on dashboards and deadlines.

All this with the necessary safeguards, because - the president of the Aidr foundation points out - it guarantees 'documents stored in separate spaces, data not used to train artificial intelligence systems, and the possibility of complete account deletion'. A sort of digital maturity test that goes beyond the concept of 'speed of response' and aims at the 'credibility of the perimeter in which that response originates'.

A 'free service' that the foundation 'links to its mission of spreading digital culture' and then, Nicastri concludes, whoever wants can 'support its living costs through the 5 per mille or liberal donations'.