The 730 form is a simplified tax return in Italy, used in particular by employees, pensioners and certain persons with income from independent work.
Form 730 makes the process straightforward, as any taxes due or tax credits can be settled directly via the employer (sostituto d’imposta) or the pension institution (INPS). People without a current employer can also use Form 730.
Further information on Italian income tax can be found in our encyclopaedia article on IRPEF (Imposta sul Reddito delle Persone Fisiche).
Who can use Form 730?
Form 730 is primarily intended for individuals with the following types of income:
- Income from employment
- Pension income
- Certain types of income treated as equivalent (e.g. certain maintenance payments or remuneration from public office)
- Income from land and buildings
- Certain capital gains and other income.
What is the pre-filled Form 730 (730 precompilato)?
The Italian tax authority (Agenzia delle Entrate) makes a so-called pre-filled Form 730 (730 precompilato) available each year.
This form already takes into account various data held by the tax authority, for example:
- Income as per the Certificazione Unica (CU)
- Healthcare expenses (pharmacy, hospital, optician, dentist, etc.)
- insurance premiums
- certain tax reliefs
- other declared expenses
The taxpayer must check the information provided and may add or correct any missing or incorrect data.
Typical sources of error in the pre-filled Form 730 include, in particular:
- income not fully recorded;
- missing or incorrectly allocated tax deductions (detrazioni) and income deductions (deductions);
- changes in personal circumstances, such as marital status or a change of residence.
Deadlines and submission
Form 730 can be submitted directly via the Agenzia delle Entrate, via a CAF (Centro di Assistenza Fiscale) or via a chartered accountant.
Form 730 must generally be submitted by the end of September of the following year.