In Italy, the standard September 30 deadline for submitting the pre-filled or ordinary 730 tax return has officially passed. Consequently, taxpayers who missed this appointment do not lose their IRPEF tax deductions permanently, but they will not receive a direct refund in their October paycheck or pension slip. However, several official relief windows remain open to recover deductible expenses and secure rightful tax refunds.
Contents
Property and Renovation Bonuses
For instance, major eligible expenses that taxpayers can claim on tax filings include costs linked to real estate properties and building works:
- the Furniture and Appliances Bonus (Bonus Mobili), which provides a 50% IRPEF deduction for furnishings that homeowners place in renovated properties;
- annual installments for home renovation (Bonus Casa 50%), energy efficiency improvements (Ecobonus), and seismic upgrades (Sismabonus);
- the Green Bonus (Bonus Verde), which covers 36% of expenses for gardens, terraces, and open spaces;
- mortgage interest payments for primary residence purchases, which taxpayers can deduct at 19% up to a maximum limit of €4,000;
- rental tax relief that benefits students living away from home, young tenants, and families with agreed-rate lease contracts.
Education, Transport, Veterinary, and Healthcare Expenses
Furthermore, the category of 19% deductible expenses includes everyday outlays that directly reduce total tax liability:
- medical bills and over-the-counter medicines for amounts exceeding the €129.11 deductible threshold;
- nursery school fees alongside educational expenses for schools and universities;
- enrollments in gyms, swimming pools, and sports facilities for youth aged 5 to 18;
- veterinary expenses for pet care, up to a maximum allowance of €550;
- public transport season passes, up to a limit of €250 per person;
- charitable donations to non-profits, third-sector entities, and amateur sports associations.
How to Add Deductions Step by Step in the Simplified 730
In fact, for taxpayers using the simplified procedure on the Italian Revenue Agency portal (Agenzia delle Entrate), there is no need to memorize specific tax codes for Section E (Quadro E).
Here is the step-by-step process to add missing expenses:
- log into the personal portal area using SPID, CIE, or CNS credentials and select the simplified declaration mode;
- access the “Expenses and Deductions” section (Oneri e spese), where the portal automatically displays pre-loaded outlays;
- select the relevant category to verify registered figures;
- modify pre-filled amounts or insert new expenditure items by specifying the total cost and expense category;
- confirm edits, check the final refund summary, and submit the tax return before midnight.
Alternative Deadlines for Missed Returns or Corrections
Although the Revenue Agency has closed the standard 730 submission window, taxpayers can still secure tax deductions through corrective or late filing mechanisms:
- Supplementary 730 Form (730 Integrativo – Deadline October 26, 2026): useful if a taxpayer submitted a tax return on time but forgotten receipts, invoices, or deductible costs resulted in a lower refund or higher tax payment. Therefore, taxpayers must file this form through an authorized tax assistance center (CAF) or a certified accountant.
- Personal Income Tax Return (Modello Redditi PF – Deadline November 2, 2026): serves as the primary window for anyone who missed the September 30 deadline entirely. By submitting the Modello Redditi Persone Fisiche before November 2 (as October 31 falls on a Saturday), taxpayers recover all eligible deductions without losing refund entitlements. As a result, the Revenue Agency will credit the refund directly to their bank account.
