From May 15 2025 the modification phase is officially active pre-compiled 730 model, one of the main tools through which millions of Italian taxpayers – employees and pensioners – can fulfill annual tax obligations. After Model publication by the Revenue Agency on April 30, now it is possible to intervene on the data, correcting or integrating the information present. But what do you need to know to face this step clearly and without surprises?
How to access your pre-filled tax return
To consult the declaration, each taxpayer must access their own reserved area on the Revenue Agency website. The access mode are now consolidated: you can enter with Spid, Electronic Identity Card (Cie), National Services Card (CNS) or with Entratel/Fisconline credentials for those who still have them.
Login can be done also on behalf of other subjects, such as minor children, persons under guardianship or deceased persons, through specific delegations or dedicated options (“Guardian/Special Curator”, “Parent”, “Trusted Person”, “Heir”). proxy can be sent online from your reserved area, via PEC or submitted directly to an Agency office.
What data is already included in the pre-filled 730 form?
Il heart of the pre-filled declaration it is made up over 1,3 billion data collected by the Agency during the previous year. The largest part concerns the health costs, with more than a billion tax documents transmitted by doctors, pharmacies and health facilities. The following are unique certifications of employed and self-employed workers, the insurance premiums, the interests on mortgage loans and transfers for building renovations.
In detail, i data already present concern:
- Income from employment and pensions
- Income from buildings and land
- Medical and veterinary expenses
- Expenditure on school and university education
- Funeral expenses, donations, social security and insurance contributions
- Contributions for domestic workers or supplementary pension
- Expenses for renovations, energy efficiency and “green bonus”
- Installment charges from previous years
- Land registry and real estate data, F24 payments
What can be changed: missing expenses, errors and new deductions
From May 15, taxpayers can modify the pre-entered data, adding any unrecorded expenses or income, or correcting incorrect information. This is a useful operation, for example, for Entering medical expenses that were not recorded correctly or deductions for rent or dependent children not yet present.
Le expenses are divided into two main categories:
- Tax-deductible expenses, which reduce the tax due (Irpef). For example:
- 19% for medical, school, funeral expenses, mortgage interest
- 35% for donations to Onlus, APS and ETS
- Deductible expenses, which reduce taxable income. This includes social security contributions, donations to non-profit organizations, or periodic checks to a separated spouse.
Changes can be made both in ordinary mode both in simplified mode, introduced to make it easier to fill in even for those who are not familiar with the lines and codes of the model. In the simplified mode, the data is organized into thematic sections (home, family, expenses, etc.), making it easier to enter with a more intuitive interface.
Form 730 without tax substitute: how it works
The who does not have an employer or a pension fund – therefore no tax substitute – can present the 730 form. In this case:
- Any refunds will be credited directly to the indicated current account
- Any debts they can be paid online via the Agency's application, or with a pre-filled F24 form, to be printed and paid through ordinary channels.
Agency checks: when to avoid them and when not to
One of the most appreciated innovations of the pre-filled form is the reduction of controls if the taxpayer accepts the form as it is, or modifies it only in a "neutral" way, that is, without changing the tax calculation. In these cases, It is not required to keep tax documentation of expenses (e.g. medical receipts, university receipts, etc.).
However, if the intervention concerns items that affect income or taxes, the Agency will be able to carry out checks, but limited to modified data only. It remains clear that the verification of the existence of subjective requirements (for example, primary residence for mortgage deduction) is always the responsibility of the taxpayer.
Is it possible to cancel a declaration already submitted?
Yes but just once. If the taxpayer becomes aware of a error after sending the 730 form or the Income model, you can proceed with the cancellation. This function will be available from 19st May.
To do this, it is necessary that the the status of the receipt of dispatch is “Processed”. After cancellation, the pre-filled form will be available again in the reserved area within 24-48 hours. Warning: if the additional or corrective Income forms have also been filled out, they must first be removed with the “Restore” option.
Dates to mark on your calendar
The 2025 tax return moves within a well-defined calendar:
- 30th April: online publication of the pre-filled form
- 15st May: opening of changes and possibility of sending
- 30nd June: 2024 balance due and 2025 first instalment, for those with debts to pay
- September 30th: deadline for submitting form 730
- 31 October: deadline for the Income Tax form (integrable until October 25th)
Joint declaration and delegations
I spouses can submit the declaration jointly, directly through the online application. It is also possible delegate a family member or a trusted person to act on your behalf, making compliance easier even for those who have difficulty with technology.
