Form 730 2025 and compilation instructions
As we know, last year it debuted – for workers employees and pensioners – The new simplified Model 730an experiment introduced to speed up and make the transmission of the declaration easier. This simplification – with Easier interface to navigate And terms in common use to clearly indicate the various sections with data to be confirmed or modified – it will also be available this year.
Furthermore, they may be indicated in 730 all types of income attributable to natural persons who do not have a VAT numberwith a view to reserving the PF Income Model only for VAT holders (entrepreneurs and professionals). The 2025 model then includes the remodulation of the rates for income brackets, the new relief regime for domain and agricultural incomes of direct farmers and agricultural entrepreneurs and the changes regarding the taxation of short-term leases, subject to flat tax with differentiated rates.
730 2025: new building bonuses
We also highlight the (few) new features regarding construction bonuses:
- Superbonus deduction: for expenses incurred starting from 1 January 2024 the deduction is deferred 10 installments of the same amount;
- Sismabonus deduction: as above, for expenses incurred starting from 1 January 2024 the deduction is deferred in 10 installments of the same amount;
- Furniture Bonus Deduction: for the year 2024, the one referred to for the compilation of 730/2025, the maximum spending limit on which to calculate the deduction for the purchase of furniture and large appliances is equal to 5 thousand euros.
730 2025: all deadlines
The deadlines relating to 730/2025 (tax period 2024) are as follows (highlighted are those that concern taxpayers):
- April 30, 2025: the Revenue Agency puts the pre-compiled form 730 is available to taxpayers in the reserved area of your website.
- June 15, 2025: deadline by which withholding agents must deliver to the taxpayer a copy of the prepared declaration and the settlement statement (form 730-3) for declarations submitted by May 31, 2025.
- 29 June 2025: deadline for delivery of the declaration prepared for declarations submitted from 1 to 20 June 2025.
- 23 July 2025: deadline for delivery of the declaration prepared for declarations submitted from 21 June to 15 July 2025.
- 15 September 2025: deadline for delivery of the declaration prepared for declarations submitted from 16 July to 31 August 2025.
- September 30, 2025: deadline for submitting form 730both in the pre-compiled and ordinary form, directly to the Revenue Agency, via tax withholding agent, CAF or authorized professional. This is also the deadline for submitting the prepared return for returns submitted between 1 and 30 September 2025.
- October 25, 2025: deadline for submitting the supplementary model 730in the event that the taxpayer notices errors or omissions that result in a greater credit, a lower debt or an unchanged tax compared to what was declared.
- December 30, 2025: extended deadline for payments by the heirs of people who died after 28 February 2025.
Deadlines are subject to extension to the first following working day if they fall on a Saturday or public holiday.
