What is the Modello 730?
The Modello 730 is Italy's simplified annual income tax return, designed for employees and pensioners. It covers the majority of standard tax situations: employment income, pension income, property income, financial income, and a range of deductions and credits. The defining feature of the 730 is how the tax is settled — any balance owed or refund due is processed directly through your payroll or pension, not via a separate bank transfer.
For most Italian employees, the Modello 730 is the only tax return they ever file.
Who Can Use the Modello 730
The 730 is available to:
- Employees with an Italian employer
- Pensioners receiving an Italian pension
- Individuals with employment income even without a current employer (if filing through a CAF or commercialista who handles the submission)
Who cannot use the 730:
- Non-residents (even with Italian income) — they must use the Modello Redditi PF
- Self-employed individuals with a Partita IVA — also must use Modello Redditi PF
- Individuals with foreign income not already taxed in Italy
- Anyone with income from foreign-source financial assets or Quadro RW foreign asset reporting obligations
If you're a non-resident with Italian property or investment income, the Modello 730 is not your form. You need the Modello Redditi PF regardless of whether your Italian income would otherwise qualify for the 730.
The Pre-Filled Version (730 Precompilato)
Since 2015, the Agenzia delle Entrate has offered a pre-filled version of the 730, pulling data already reported by third parties:
- Employment income and withholdings from employer records and Certificazione Unica
- Bank interest from Italian accounts
- Property data from the land registry
- Medical expenses paid via traceable means (card or bank transfer)
- Pharmacy purchases
- University fees, mortgage interest certificates
You access the precompilato through the Agenzia delle Entrate portal (requires SPID), review and supplement it, then submit. Accepting the pre-filled data transfers liability for those entries to the Agenzia delle Entrate — if their data was wrong, the penalty rests with them, not you.
Filing Channels and Deadline
The Modello 730 can be submitted through:
- Your employer — if they offer this service (large employers often do)
- A CAF — the standard route for most employees; CAF centers handle the 730 filings during peak season
- A commercialista
- Directly online — through the Agenzia delle Entrate's precompilato portal
Deadline: September 30 of the year following the tax year. (For the 2025 income year, the deadline is September 30, 2026.)
How the Tax Balance Is Settled
This is the key advantage of the 730 over other forms. If you owe additional tax after filing, it's deducted directly from your July paycheck (or spread over multiple months if the amount is large). If you're owed a refund, it's added to your July paycheck. You don't need to make a separate bank payment or wait for a separate refund transfer.