Tax authorities: a busy autumn ahead for tax returns, from the 730 form to tax settlement agreements

The busy autumn tax return season is just around the corner. The final rush for the 2026 tax returns is set to get into full swing. Form 730, Form Redditi and enrolment in the two-year voluntary arrangement (CPB). These are the key elements of the tax return season, which reaches its peak just as autumn sets in.

The 730 tax return season was a long one, having begun in late spring. After 30 April – the date on which the Italian Revenue Agency made the pre-filled form available – taxpayers were able to familiarise themselves with the information it contained and the choices they needed to make. From 14 May, the function to amend or accept the form and submit it via the self-service system became available. However, we must not forget the group of taxpayers who chose to use a CAF (Tax Assistance Centre) or a qualified professional to check their tax return or have it submitted on their behalf. In any case, the ‘730 People’ scheme has a vast user base, considering that last year the form was chosen by over 25 million Italians. This is also thanks to the introduction of new sections that previously required filing via the ‘Redditi persone fisiche’ form (the former ‘Unico’) and the option to submit the 730 form even for those without a withholding agent.

The main advantage of the 730 form for taxpayers who are eligible to submit it (for example, those with a VAT number must use the ‘Redditi’ form to declare last year’s income or earnings) is the ability to access any tax refunds much more quickly, thanks to the expenses that can be deducted from income or claimed as tax credits. This is another reason why the rush to file the 730 form usually occurs during the early stages of the tax return period, so that any refund can be received immediately via the payslip (for employees) or the pension statement (for pensioners).

For those who have yet to submit Form 730, the Agency has stepped up its support by opening its call centres exceptionally from 9.00 am to 1.00 pm on Saturday 26 September (as well as on 19 September).

Once submitted, it is still possible to correct any errors made when completing the form. However, the method of rectification depends on the nature of the error. If the amendment results in a higher tax credit, a lower tax liability or an unchanged tax amount, you can submit a supplementary Form 730: for this year, the deadline is 26 October (as the 25th falls on a Sunday, the deadline is extended to the following Monday), but it should be noted that to submit the supplementary form, you must go through a CAF or an authorised intermediary. The situation is different for those who need to make corrections to a 730 form they have already submitted, which result in a higher tax liability and therefore more tax to pay (for example, either due to expenses declared at higher values or income declared at lower values): in this case, the only option is to submit the amended ‘Redditi’ return by 2 November (as 31 October is a Saturday, the deadline is extended to the following Monday).