La 2025 tax return is approaching and, like every year, the long-awaited arrives 730 pre-filled. From Wednesday April 30, taxpayers will be able to access their forms on the websiteInland Revenue, with 1,3 billion preloaded data, including home bonuses, income, health expenses and much more. changes will be possible to starting from May 15th, and the declaration will go submitted by September 30, 2025 (October 31st for the Income model), using the online services of the Tax Office, a Caf or a qualified professional. Here everything you need to know on the 2025 tax return.
Who is exempt from the 730? Should it be submitted in 2025?
Not everyone is required to file a tax return. They are exempted employees and pensioners with incomes up to 3.000 euros, a single tax substitute and no additional income. Even those who only own a first home and properties not rented in the same municipality are exempt. However, filing the 730 is still convenient for those who have incurred deductible expenses, such as those for education, nursery school or sports activities, in order to obtain tax refunds. Furthermore, who has not received some bonuses directly in the paycheck, such as the thirteenth bonus or income tax bonus (formerly Renzi), can request them through the declaration.
Consultation and changes: how the simplified 730 works
For consult e change the model, you access thereserved area of the Revenue Agency with Spid, Cie or Cns. It is possible to delegate a trusted person, through the reserved area, certified email or by going to the counters. Starting from May 15, 2025, it will be possible to accept, integrate or correct the data already preloaded by the Tax Office.
In 2025, the 730 simplified, an option chosen by more than half of taxpayers in 2024. Thanks to an intuitive interface, the data is divided into thematic sections such as “home”, “expenses incurred” and “family”, making filling out the form simple and quick. After confirming or modifying the data, the system will automatically insert the information into the final form.
Home and tax deductions 2025: all the bonuses to be included in the 730
La property remains the protagonist in the 2025 tax return, but many deductions must be inserted manually in the pre-compiled 730. This is the case of house bonus, which in the first year are visible only in the information sheet attached to the form. Among the benefits to be integrated: the 19% deduction on agency commissions (up to 1.000 euros), the interests of the first home mortgage, and the expenses for rent (up to 2.000 euros for young people under 31 with incomes up to 15.000 euros).
even the mobile bonuses (50% on a maximum of 5.000 euros) requires a speaking invoice or receipt and traceable payments, while the green bonus (36% on terraces and gardens) is only permitted if installed by a professional.
The tax benefits also include ecobonus e seismic bonus (from 50% to 85%), with the obligation of technical documentation and, in case of omissions, the possibility of rectification. Finally, the 75% bonus for the elimination of architectural barriers It is valid only for stairs and elevators and requires a dedicated bank transfer and technical certification.
In all cases, it is essential to check the pre-filled form and complete it where necessary, so as not to lose important tax benefits.
Bonus thirteenth 2025: how to request it in the 730
Il thirteenth bonus It is a 100 euro benefit intended for employees with an annual income of up to 28 thousand euros and at least one child who is fiscally dependent. In some cases, especially for housekeepers and carers who do not have a tax substitute, the bonus is not paid in the paycheck. In these situations, it is possible to recover it directly through the tax return, by filling out the line C14 in the 730/2025 form (or RC14 in the 2025 Income model).
Please note:: anyone who received the bonus without being entitled to it must return it by crossing out column 7 of the same line.
Together with income tax bonus (formerly Renzi), it is possible to obtain a tax refund of up to 1.300 euros.
Income tax return: the main innovations of the 730/2025 model
2025 brings with it important changes. To further simplify the declaration, the following have been introduced: new paintings to declare additional income and specific tax situations. The W frame It is dedicated to those who own real estate abroad, investments in cryptocurrencies and for the declaration of foreign property taxes (IVIE and IVAFE). The M-frame instead it concerns income subject to separate taxation, while the T-frame it is used to declare capital gains from bonds and financial participations. Furthermore, for those who rent properties on a short-term basis, it is mandatory to indicate the Cin (National Identification Code). The rates vary: 21% on the first property, 26% on the others.
Other news concerns the heirs, who can now present the online declaration through guardians or support administrators, and taxpayers with domestic photovoltaic systems, whose GSE data are already preloaded. Even flat-rate users will see the electronic invoice data and daily fees automatically included.
Finally, from 2025, the delegation system It has been expanded, also allowing lawyers, auditors and Caf for companies to operate on behalf of taxpayers, simplifying tax management.
