Filing Income Tax Return Activates 730 Process: A Breakdown of Procedures
icipating in the second phase of the pre-filled tax operation, taxpayers are now empowered to adjust or return their declarations to the Tax Authority. The pre-filled tax declarations for 2025, including the 730/2025 and the novel Redditi model, have been available on the Revenue Agency's website since April 30. However, until now, they were merely viewable, not editable. That restriction has been lifted.
Starting from today, you can input your own data, add missing expenses, correct errors, or even alter the agency's imputed data, as they already possess this information or received it from external entities like employers, pharmacies, and banks.
In the initial fortnight (April 30 – May 14), the Revenue Agency recorded over 4 million 200 thousand accesses to the platform, showing a 25% increase compared to the same period last year. This evidently indicates widespread citizen preparations for the upcoming proceedings.
Navigating Your Declarations
To access and download your declaration (730 or Redditi, depending on your requirements), simply log in to your reserved area using a digital identity Spid, or an electronic identity card (Cie) or the national services card (Cns). If you prefer, you can delegate a family member or trusted individual to operate online on your behalf using the appropriate functionality accessible in your reserved area. Alternatively, you can send a Pec or submit your request in person at any Revenue Agency office.
Some taxpayers have encountered challenges integrating the data from the pre-filled declaration this year compared to previous years. This is primarily due to the integration of new sections in the declarations for this year. In case of confusion or complex declarations, it is advisable to seek assistance from a Caf, a patronato, or a specialized tax consultant. However, remember that those opting for the 730 this year can still avail themselves of the simplified version – which does not require knowledge of boxes, rows, and codes – chosen by over half of last year's audience. In total, there are approximately 1.3 billion data already in the Tax Authority's possession, incorporated into the pre-filled declarations made available by the Revenue Agency.
Kick-off Your Income Tax Return: New Features of the 730 and Obligations
Key Deadlines
The deadline for submitting the 730 is set for September 30, while for the Redditi model, it is October 31, 2025. A cancellation of the 730 already submitted is possible by June 20, and the Redditi model by June 26. The balance and the first installment for taxpayers with 730 without a withholding agent or with the Redditi model are due on June 30, but the amounts can be paid with a one-month delay (by July 30) with an additional 0.40% interest. The deadline for informing the withholding agent of not making the second or single installment of the Irpef or for reducing it is October 10. The deadline for paying the second or single installment for taxpayers with 730 without a withholding agent is December 1.
Supporting Services
As always, the Revenue Agency offers a specialized website for pre-filled declarations. At https://infoprecompilata.agenziaentrate.gov.it/, you'll find all necessary details, procedures, and steps to access and submit the pre-filled model directly from home.
To familiarize yourself with the main steps to view and modify your pre-filled tax declaration, a quick video tutorial has been published on the Revenue Agency's YouTube channel, covering everything from A to I.
On the website, you'll find a list of deadlines, latest news, benefits, and answers to frequently asked questions. It's worth noting that the Tax Agency offers assistance to citizens through its Facebook channel and dedicated phone support lines: 800.90.96.96 (from a landline), 06.97.61.76.89 (from a mobile), and +39 06.45.47.04.68 for international callers. These are available Monday through Friday from 9:00 AM to 5:00 PM, excluding national holidays.
2025 Tax Declarations: Key Changes and Enhancements
- New Tables and Expanded Access
- The addition of tables M and T enables taxpayers without VAT numbers to report income from financial capital gains, separate taxation, or substitute taxes. This extension of the pre-filled 730 form to those who were previously excluded.
- The system now allows heirs, guardians, parents, and support administrators to manage tax submissions online directly.
- Inclusion of New Income Types
- Proceeds from domestic photovoltaic systems via GSE (Gestore dei Servizi Energetici) are now included in the models.
- Integration with Electronic Invoices
- Tax information is now integrated with electronic invoices and daily payments for those using the Income model.
- Access for Professionals
- Caf companies, lawyers, and auditors can access pre-filled data if delegated.
In the process of modifying your pre-filled tax declaration, you can now alter the agency's imputed data, as they have already obtained this information from various sources such as employers, banks, or pharmacies. To better understand the steps for viewing and editing your pre-filled declaration, a tutorial video has been made available on the Revenue Agency's YouTube channel.
