The Modello 730 is Italy’s simplified income-tax return for employees and pensioners (and certain similar cases). Its purpose is practical: the withholding agent—your employer or pension provider—does the year-end math for you, so refunds arrive in your payslip or pension payment and balances due are withheld automatically. You can file a pre-filled version online or submit it through a CAF or a qualified tax professional. If your situation falls outside the 730 perimeter (for example, you run a business with a VAT number or must file the foreign-assets schedule), you switch to Modello Redditi Persone Fisiche.
Contents
Who can use the 730 (and typical income it covers)
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Employees (full-time, part-time, fixed-term, domestic workers with a formal employment relationship) and pensioners.
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People with income assimilated to employment (certain coordinated collaborations or equivalent cases recognized by law).
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Land and buildings income (e.g., renting out residential property), including the flat-tax option for rentals (cedolare secca) where chosen.
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Other incomes that the 730 expressly accommodates (some “separate taxation” items and occasional income categories), provided you do not also have disqualifying business/self-employment activity.
If you only have employment or pension income, plus common items like mortgage interest, medical expenses, education costs, insurance premiums within the legal limits, and rentals, the 730 is generally the right form.
Who must not use the 730 (switch to Modello Redditi PF)
Use Modello Redditi Persone Fisiche instead if, in the tax year, you have any of the following:
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Business income or self-employment with a VAT number (ordinary, simplified, or flat-rate regime): the presence of ongoing P.IVA activity usually excludes the 730, even if you also have a salary.
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Foreign assets to report (the monitoring schedule for overseas accounts, investments, or real estate—known as the RW section—and related IVAFE/IVIE): 730 does not contain RW.
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Capital gains or financial income requiring the RT/RW/RM sections (for example, disposals not handled under an administered or managed regime, or foreign financial yields outside withholding).
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Partnership or transparent-entity income (participations that flow through to your return).
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Other specific cases the Revenue Agency reserves for Modello Redditi (for instance, certain “non-resident” scenarios or complex mixed-residence years).
If you’re unsure, start by listing all your income sources and compliance obligations (RW? RT? business activity?). If any of those flags appear, plan on Modello Redditi PF rather than the 730.
Pre-filled 730 vs. ordinary 730
Pre-filled (precompilato). Available each year in the Revenue Agency’s portal, it already includes data the Administration receives from third parties: employment/pension data (CU), mortgage interest, health expenses transmitted by pharmacies and clinics, school and university fees, certain insurance premiums, and building-bonus instalments. You review, add what’s missing (e.g., rent contracts, dependent family details), correct any mismatches, and submit.
Ordinary 730. Compiled from scratch by you or with a CAF/professional, using your documents. This route is common when the pre-filled file is incomplete (e.g., newly rented property, first-time deductions) or you want professional assistance.
Access and signatures. You can file on your own (with SPID/CIE/CNS) or authorize a CAF/pro to file on your behalf. Keep receipts and the submission protocol—they’re your evidence if something needs review later.
Documents you’ll need (build the file before you start)
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Personal/ID: codice fiscale, ID, any change of address or family status.
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Income: the Certificazione Unica (CU) from each employer/pension payer; statements for other incomes you’ll declare (e.g., occasional income).
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Property and rentals: deeds or prior returns for cadastral details; lease agreements and cedolare secca choices; proof of rent received and any agent fees.
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Deductions and credits: mortgage interest certificates, medical expenses (ensure payments are traceable where required), education fees, life/accident insurance within legal caps, childcare, building-bonus instalments, donations, and other eligible items.
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Family: dependent spouse/children documentation (age, disability status if applicable), shared-custody agreements.
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Withholding agent (sostituto d’imposta) details to route refunds/withholdings correctly; if you don’t have one, see the “730 with no withholding agent” below.
Refunds and amounts due: how money actually moves
With the 730, settlement runs through your payslip/pension:
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If your final calculation shows a refund, it’s credited in the first useful payroll/pension cycle after processing.
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If you owe additional tax, it’s withheld directly in instalments (subject to standard limits).
This “through-the-payroll” feature is the main advantage of the 730—no separate bank transfers needed in most cases. Always check how your employer/pension provider schedules the adjustments so you can anticipate the cash-flow effect.
730 without a withholding agent (730 senza sostituto)
If you’re eligible for the 730 but lack an employer/pension payer able to perform the settlement (for example, you changed jobs or are temporarily without a sostituto), you can still file a 730 senza sostituto. In that case:
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Refunds are paid by the Revenue Agency to your bank/postal account (ensure your IBAN is registered).
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Amounts due are paid via F24 (you or the CAF/pro handle the payment).
This preserves the simplicity of the 730 while shifting the financial flows off the payslip.
What the 730 calculates (and what it doesn’t)
The 730 handles national IRPEF using the current brackets, then applies detrazioni (work or pension income credits, dependents, expense-based credits) and adds regional and municipal add-ons calculated on the same taxable base. If you need a refresher on how the progressive bands work and how add-ons sit on top, see Understanding Italian Income Tax Bands before you enter numbers in your file.
It does not include schedules reserved for Modello Redditi (e.g., RW for foreign assets, RT/RM for certain financial income). If those apply to you, you must switch form.
Typical issues that trigger corrections (and how to avoid them)
Missing CU or dual CU. If you had multiple employers/payers in the year, collect all CUs—each payer withholds as if they were the only one, and the 730 reconciles the total. Forgetting a CU often creates a balance due unexpectedly.
Rentals and “cedolare secca”. Ensure the option is correctly indicated, the cadastral data match the land registry, and the period rented lines up with the contract. Small mismatches can block a pre-filled submission.
Medical expenses and traceability. Many healthcare payments must be traceable (cards/bank) to be eligible for credits, except for specific exemptions. Keep invoices and proof of payment together.
Dependents and shared custody. Declare the correct percentage of credits and the months of dependency; for split families, align your data with the other parent to avoid later adjustments.
Building-bonus instalments. If you bought a home that already carries renovation instalments, check whether the right to continue them has legally transferred; don’t claim instalments you can’t legally use.
Timing with severance or job changes. Large TFR/TFS or mid-year switches can distort withholdings; the 730 brings them back into line, but plan cash-flow accordingly.
Joint filing and special cases
Joint 730 is available for legally married couples who both qualify to use the 730 and agree to file together; it can be convenient where one spouse has a refund and the other owes tax, because the withholding agent processes the net result. For non-residents, cross-border workers, or those with foreign pensions paid directly from abroad, eligibility and the correct form depend on your residence status and treaty application; when in doubt, verify whether you still meet the employee/pensioner profile without disqualifying elements or must switch to Modello Redditi PF.
How to decide quickly if 730 is right for you
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List your income: only employment/pension (plus rentals/other minor categories) → likely 730; any business/VAT or RW/RT/RM → Modello Redditi PF.
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Check your payer: if you have a withholding agent, settlement is automatic; if not, file 730 senza sostituto.
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Gather documents early: CU(s), rent/mortgage papers, medical/education receipts, insurance, and family proofs.
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Choose the channel: pre-filled online if your data are already complete; CAF/pro if you need help or your case is more articulated.
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Mind the annual deadline set by the Revenue Agency and submit with time to spare so payroll or the Agency can process payments smoothly.
