Tax Returns in Italy: Modello 730 and Redditi PF

The Italian tax return (tax return) may seem complicated at first glance—but it’s actually quite manageable with the right form. This guide explains who is required to file a tax return, whether you need the Modello 730 or the Redditi PF, and how the pre-filled precompiled how it works and what deadlines apply in 2026.

Who is required to file a tax return?

Basically, all Tax residents with income. People who receive wages from only one employer are often exempt – but often still benefits from the tax, because deductions (deductions) have it retrieved. Self-Employed Individuals with VAT Number On the other hand, you must always file a tax return. Your Codice Fiscale is always the basis for this.

Form 730 or PF Income?

There are two main forms:

• Modello 730: for Employees and Retirees. It's easier, and any refund or additional payment is processed directly through your paycheck or pension (via the tax withholding agent).
• PF Income Form (Individuals): for Self-Employed Individuals, individuals without a tax substitute, and more complex cases (e.g., foreign income; see Double Taxation).

The precompilata (pre-filled tax return)

The Agenzia delle Entrate holds an annual pre-filled tax return ready—one that already contains known data (wages, pensions, healthcare costs, interest rates) pre-filled Explanation: You review it, add any missing items, and submit it. The receipt is processed online via SPID, CIE or CNS.

The Deadlines for 2026

• Modello 730: Submissions accepted from May 14 through September 30, 2026 (The precompiled version will be available starting April 30).
• PF Income Form: through the end of October – 2026 on the November 2 postponed (since October 31 falls on a Saturday).

Anyone who misses the deadline is considered to be in default—even if the tax office has had the information for some time, penalties may still apply.

Who can help you: precompilata, CAF, or an accountant

You have three options:

• Even Using the precompilata form—ideal for simple cases (only wages/pensions).
• CAF (Tax Assistance Center): Helps employees and retirees with Form 730—at a low cost or for free.
• Accountant: for self-employed individuals, companies, and more complex situations.

What You Can Deduct

Italy has numerous deductions (tax credits) and deductions (Deductions from the taxable base): such as medical expenses, prescription drugs, home renovations (Home Bonus), mortgage interest, and expenses for children's education and sports. Be sure to save your receipts throughout the year. You can read about how the tax system works in general in the Tax Basics.

What You Need to Do Next

Determine whether you need Form 730 or Redditi PF, get SPID access to the precompilata, and gather your receipts. If you’re self-employed or unsure, consult an accountant early on—and keep track of the deadlines to avoid penalties.