The Inland Revenue has published the preliminary versions of the models for 2025 tax return, useful for taxpayers to orient themselves on the tax rules to follow. The new instructions take into account the changes introduced by the latest Budget Law.
Il Model 730/2026 It's not only used to communicate how much you owe to the tax authorities, but also to recover deductions and bonuses, from medical expenses to mortgage interest. Here are the main ones: new.
How the 730/2026 Form works and what are the main deadlines
The 730/2026 form is used to declare the income received during 2025 and has the advantage of allowing refunds directly into your paycheck or pension, without long waits. It's not just a tax obligation: the declaration also becomes an opportunity to recover part of the expenses incurred during the year, such as medical expenses, interest on mortgages for first homes, and children's college expenses. The 730 pre-compiled will be available online starting from the 30 April 2026, while the dates The last date for sending, both through Caf and qualified professionals, is set at 30 September 2026Preparing ahead of time helps you avoid delays and take full advantage of available tax deductions.
New Irpef (personal income tax) regulations in the 2026 Form 730: lower taxes for the middle class.
Among the main innovations of the 730/2026 we find the update of the personal income tax ratesThe structure a three echelons will be maintained, but those in the intermediate bracket will be able to benefit from a concrete tax relief. This means that Those who earn between 28 and 50 euros will pay less taxes, with savings that can translate into a few hundred euros per year. The lower rates benefit the middle class, while higher-income taxpayers continue to pay taxes at the highest bracket.
2026 Tax Deductions: What's New for Higher Incomes?
While on the one hand the average rates are decreasing, on the other hand the tax deductions reserved for high incomes are reduced. Who exceeds 75 thousand euros of overall income will progressively see deducted 19% deductions, while over 100 thousand euros these concessions are resetHowever, expenses considered essential, such as those, remain fully deductible. sanitary and passive interests on mortgages for the primary residence, which continue to guarantee a tax benefit regardless of income level.
Dependents and the Single Allowance: How the Rules for Form 730 Are Changing
The theme of dependent family members remains central in the compilation of the 730. To be considered fiscally dependent, the children under 24 must not exceed 4.000 euros of annual income, while for older children and other family members the limit drops to 2.840,51 euros. With the introduction of theSingle universal checkThe tax deduction for children under 21 has been replaced by a monthly contribution, but it is still necessary to list them on the tax return to deduct expenses incurred for them. For children between 21 and 30, the IRPEF tax deduction continues to be available on a progressive basis, within certain limits of the parent's income.
Pre-filled 730 tax return, sports bonus, and automatic household appliances
The most obvious innovation concerns the digitalization of the pre-filled 730 form. The Tax Authority aims to progressively expand the expenses entered in Automatic to reduce bureaucracy, errors and controls. This process includes sports bonus for children, that since 2027 It will be a permanent part of the model, with a gradual implementation starting in 2026 to allow facilities to adapt. Sports associations and gyms will send data to the Health Card System or directly to the Tax Registry, so expenses will appear automatically without having to store and upload receipts.
La deduction subtraction equal to 19% up to a maximum of 210 euros for each child between 5 and 18 years old, with a saving of up to approximately 40 euros per child. The benefit is fully payable up to 120 euros of income and progressively decreases beyond this threshold, reaching zero above 240 euros. The following remain mandatory: traceable payments, such as bank transfer or card, while cash does not entitle you to the discount.
In the same logic of simplification, the appliance bonuses, which from 2026 will be automatically included among the pre-filled tax returns.
Other deductible expenses and benefits for spouses and cohabiting family members
They remain deductible at 19% numerous expenses incurred during the year, including Costs school e university, drugs, visit medical e subscriptions to public transportDeductions are also available for spouses who are not legally separated and for other family members who live together or are supported through checks, but these benefits decrease as income increases and disappear above €80. Knowing the thresholds and limits in detail is essential to avoid missing out on savings opportunities and plan your tax return correctly.
