Tax: the pre-filled 730 is online, deadline 30 September. The news

The 2026 declaration season begins: from this afternoon, April 30th, on the Revenue Agency website, they are available in consultation mode 730 declarations already prepared with data held by the Tax Office or sent by external bodies, such as employers, pharmacies and banks.

Deadline 30 September

In total, more than 1 billion and 300 million pieces of information have been transmitted for the 2026 pre-compiled forms. For the sending of the 730 and any changes, the green light is scheduled for May 14th, with a final deadline of September 30th. In 2025, 5.4 million 730 were sent directly by taxpayers, of which 3.2 million – almost 60% – with the simplified method, which will also be available this year. Thanks to this method, the citizen no longer has to orient himself between frames, lines and codes, but is accompanied until sending the declaration with an intuitive interface and simple words.

All the rules are defined by a provision signed by the director of the Revenue Agency, Vincenzo Carbone.

WHAT’S IN THE MODELS – A total of 1,310,002,501 pieces of information were received by the tax authorities for the preparation of 2026 declarations. This year too, the lead goes to healthcare expenses, with over 1 billion tax documents transmitted. Followed by insurance premiums (approximately 96.5 million data) and Unique Certifications (more than 71 million). Compared to last year, the data relating to expenses for public transport passes have grown significantly (around 2.3 million, +700%): from 2025, in fact, it will be mandatory for transport companies to send data. Also increasing are the data on income paid by the Energy Services Manager (GSE) for the sale of surpluses from photovoltaic systems (+300%), and those relating to nursery school bonuses (+98%). Furthermore, starting from this year’s declarations, we find data on contributions for the purchase of highly energy efficient household appliances (appliance bonuses), recognized and communicated by the Ministry of Business and Made in Italy.

WHAT’S NEW IN THE 2026 PRE-COMPLIED FORM – New features are underway, with the aim of offering taxpayers an increasingly easier experience. From this year, the trusted person has the possibility of expanding their range of action: for example, they can send the tax return even if joint, or access the web service for managing the heir’s authorizations. All this on the condition that they have been previously enabled for the Agency’s online services (provision of 22 September 2023), in the first case by the declarant and their spouse, in the second by the heir. Another innovation concerns taxpayers with incomes exceeding 75 thousand euros, for which the calculation of deductions in the pre-compiled form will automatically take into account the so-called “reorganization of deductions”, introduced by the 2025 budget law, which provides for a limit to the overall total of deductible expenses based on income and family burden.

CONSULTATION GUIDE – To view and download the declaration you need to access your reserved area via SPID, CIE or CNS. The taxpayer who meets the requirements to present form 730 will be able to decide whether to consult the declaration in simplified or ordinary mode. By choosing the simplified mode, the user will have an intuitive and easily navigable interface, which contains the data to be confirmed or modified: “house and other properties”, “family”, “work”, “other income”, “expenses incurred”. Once the tax information has been confirmed or updated, it will automatically be included in the tax return form. It is always possible to delegate a family member or a trusted person directly from your reserved area, by sending a certified email or formalizing the request at any Agency office.

PF INCOME: THE CALENDAR – For the Income Pf model, the roadmap of the pre-compiled declaration follows a slightly remodulated timeline following the changes introduced by the “Corrective bis” decree (Legislative Decree no. 81/2025, article 4). In particular, the law has postponed from this year and when fully operational the sending of the single self-employment certifications (CUA) to April 30th and, consequently – to allow the use of the data from these certifications – the making available of pre-compiled Pf Incomes: the forms will therefore be available for consultation, with the possibility of making any changes and/or additions, from May 20th; they can then be sent from the 27th of the same month until 2 November 2026 (31 October is Saturday).