730/2026 now available for consultation: news and deadlines

Form 730/2026 and downloadable compilation instructions

The 730, as we know, is the form for the tax return dedicated to taxpayers in possession of income from employment, pension income and/or some income assimilated to that of employment, in addition to those who do not have a VAT number who exclusively have income other than that from employment and similar: the taxpayer does not have to carry out calculations and obtains the tax refund directly in the pay slip (or in the pension instalment), generally starting from the month of July (for pensioners starting from August or September). If, however, the taxpayer must pay sums, in the presence of a withholding agent these are withheld from the salary (or pension).

Dates to mark on the calendar: 730/2026 and PF Income

The 2026 calendar presents some confirmations but also operational innovations. The main deadlines for 730/2026 are:

• 30 April 2026: access and consultation of the pre-compiled 730
• 14 May 2026: possibility of modifying, integrating and sending the 730
• June 22, 2026: last day to cancel a 730 already sent via web application
• September 30, 2026: deadline for sending the 730

For the PF Income model:

• May 20, 2026: Data access and modification
• May 27, 2026: sending of the declaration
• 26 June 2026: last day to cancel the Pf Income form sent via web application in the presence of an F24
• 15 October 2026: last day to cancel the Pf Income form sent via web application without F24
• November 2, 2026: final broadcast deadline (October 31 – canonical deadline – falls on a Saturday in 2026)

The differentiation of timing is linked to the slippage of information flows, in particular of the Single Certifications for self-employment.

Precompiled 2026: what changes

Among the main innovations emerges an expansion of the information available: the pre-compiled system uses over 1.3 billion data transmitted by external bodies (banks, pharmacies, employers, etc.). The Revenue Agency provision also highlights some relevant additions:

There also remains the possibility of operating through a trusted person or intermediaries, with increasingly digitalized access and delegation methods.

Building bonuses in 730: what data are already entered

For those who have carried out construction work on their properties, the issue of building bonuses is central. Also in 2026, the data relating to the main tax deductions on properties, such as those deriving from construction and energy requalification interventions, are automatically inserted in the pre-compiled declaration, based on communications transmitted by third parties. This data derives from communications transmitted by banks, companies and other parties involved and is reported directly in 730, reducing the risk of errors and omissions.

However, we would like to remind you that for the first year of deduction (so in this case, for expenses incurred in 2025) the Revenue Agency does not directly compile the forms of the model but provides the data in the separate statement, because in this case a verification is necessary by the taxpayer (who, for example, can still decide at this stage whether or not he intends to divide the deduction with others). This necessarily involves modifying the pre-compiled declaration and, therefore, activates the possibility of controlling the various expenditure items and the right to benefits.

Instead, the amounts of condominium works appear directly in the pre-compiled forms, because in this case the condominium administrator’s declaration of the share of expenses incurred by the taxpayer takes effect.

Access, submission and simplified mode

Access to the declaration takes place via the reserved area of ​​the Revenue Agency website, using SPID, CIE or CNS. From 14 May 2026, as mentioned, it will be possible to accept, modify or integrate the data and proceed with sending it.

The simplified 730 mode is also confirmed for 2026, with a guided interface that allows you to operate without having to know declarative frameworks and codes: the data is presented by thematic areas (home, family, work, expenses incurred) and automatically reported in the model.