Tax, from today the sending of the pre-compiled 730

Come to life 2026 declaration season: starting today the sending of the 730 and any changes, with a final deadline of September 30th. In total, there are more than 1 billion and 300 million the information transmitted for precompiled 2026.

In the 2025 they were 5.4 million the 730 sent directly by taxpayers, of which 3.2 million – almost the 60% – with the simplified modewhich 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 rules are defined by a provision signed by the director ofRevenue Agency, Vincenzo Carbone.

What’s in the templates

They are in total 1.310.002.501 the information received from Tax for the preparation of 2026 declarations. This year too, the record goes to health expenseswith beyond 1 billion of tax documents transmitted. Next, i insurance premiums (circa 96.5 million of data) and the Unique Certifications (more than 71 million).

Compared to last year, the data relating to expenses for public transport season tickets (circa 2.3 million, +700%): dal 2025In fact, the sending of data by transport companies is mandatory. The data of the income paid by the Energy Services Manager (GSE) for the sale of surpluses from photovoltaic systems (+300%), and those relating to original bonus (+98%).

Furthermore, starting from this year’s declarations, we find the data of contributions for the purchase of highly energy efficient household appliances (appliance bonuses), recognized and communicated by Ministry of Business and Made in Italy.

What’s new in the 2026 precompiled version

New ones on the way functionalitywith the aim of offering taxpayers an increasingly smoother experience. From this year, the trusted person has the possibility to broaden its range of action: for example, it can send the tax return even if jointor access the web service for managing authorizations for theheir.

All this provided that it has been previously enabled Agency online services (provision of September 22, 2023), in the first case by the declarant and the spouse, in the second by the heir.

Another novelty concerns taxpayers with incomes exceeding 75 thousand eurosfor which the calculation of deductions in the pre-compiled land’ account automatically of the so-called reorganization of deductionsintroduced by budget law 2025which 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 yours reserved area through SPID, CIE o CNS. The taxpayer who meets the requirements to submit the form 730 you can decide whether to consult the declaration in simplified mode o ordinary.

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 property”, “family”, “Work”, “other income”, “expenses incurred”. Once the tax information has been confirmed or updated, it will automatically be reported in the declarative model.

It is always possible to delegate a family member or woman trusted person directly from your reserved area, by sending an pec or by formalizing the request with any Agency office.

Income pf: the calendar

For the model PF incomethe roadmap of the pre-compiled declaration follows a slightly remodulated timeline following the changes brought about by the decree “Corrective encore” (Dlgs n. 81/2025article 4).

In particular, the law has postponed the sending of the documents from this year and when fully operational unique self-employment certifications (CUA) to April 30th and, consequently, the making available of Pre-populated PF Income: the models will therefore be available for consultation, with the possibility of making any changes and/or additions, from 20 maggio; they can then be sent from 27 maggio and until November 2, 2026 (il October 31st it’s Saturday).