Pre-filled 730: how to read it and what to add

What it is, in plain words

Nadia is a nurse and lives in the Padova area, a few minutes from via Padova. For years she did the same thing: she slipped receipts into an envelope and handed it to a friend who prepared her return. One afternoon in May she opened the pre-filled 730 for the first time and found her name, her income and her expenses already written there. «I thought it was a form to fill in, but almost everything was ready»: her job, she realised, was to check.

The pre-filled 730 is that: a tax return the Revenue Agency prepares for you with the information it already has in house — salaries and pensions, medical expenses, mortgage, insurance policies, university. For 2025 income the 2026 form can be seen online from 30 April; from 14 May you can accept, change and send it. The date not to go past remains 30 September 2026.

Inside the form, and what is missing instead

What the Agency already knows

The information reaches the Agency from other parties: employers or INPS, banks, insurers, pharmacies, universities. In the form you almost always find:

• salaries, pensions and income from collaborations, as they result from the Certificazione Unica
• health service charges, medicines and other medical expenses passed through the health card
• interest on the mortgage instalment for your main home and insurance premiums
• university costs, school fees and nursery schools
• contributions for domestic helpers, carers and babysitters, as well as payments into supplementary pensions
• renovation and energy-efficiency works, including the shares paid by the condominium
• donations to third-sector organisations and funeral expenses

What you have to add yourself

There is, however, a part that nobody reports to the tax office, and it stays out: the rent for which you claim the deduction, visits paid in cash at a private practice, the interest on a personal loan, the children's sport. These are the items the person doing the check goes looking for: if nobody looks at them, they are lost.

Checking it properly, in three steps

If the folder is already ready, the check is closed in half an hour. At the CAF this is how we do it.

1. Open the return

You log into the reserved area of the Revenue Agency with SPID, CIE or CNS and open your pre-filled return. Until 13 May you only look at it, but that already serves a purpose: you notice if a piece is missing. From 14 May you can also send it.

2. Put everything on the table

The form on one side, your papers on the other: Certificazione Unica, medicine receipts, mortgage receipts, tenancy agreement. You compare item by item. If an expense you paid cannot be found, it is not your fault: nobody reported it. You enter it and it becomes a deduction.

3. Complete what is missing

The items we add most often:

• the rent paid in 2025, with the details of the agreement
• medical expenses that did not go through the health card
• expenses for dependent children: school, sport and afternoon activities
• interest on loans and mortgages that the form does not report
• insurance premiums paid and contributions paid in 2025

Accepting as it stands or correcting: what changes on the checks

Sending without touching anything

If the form is correct and you send it without changing anything that affects income or tax, the documents for the expenses reported by third parties — doctors, pharmacies, banks, insurers, universities — are no longer checked. It is the main advantage of the pre-filled form: fewer papers, fewer checks.

Sending with changes

When instead you correct or add items that change the calculation, the return counts as «amended». If it is the CAF that sends it, with the visto di conformità, the checks on the documents move to us: except in cases of wilful misconduct, we absorb the penalties, while any higher taxes and interest remain yours. On medical expenses, only the documents that were not in the pre-filled form are checked.

One case deceives more than others: expenses that appear only in the separate statement, the one that flags the data to be verified, are not yet in the return. If you bring them into the form yourself, the return becomes «amended»: one more reason to look at everything calmly, instead of pressing send in a hurry.

The 2026 dates to put in your diary

Here is this year's calendar, with the only dates that count:

• 30 April 2026: the pre-filled 730 becomes visible online
• 14 May 2026: from here you can accept, change and send it
• 31 May 2026: send by today and the refund arrives in July in your payslip
• 30 September 2026: last useful day, for the pre-filled form as for the ordinary one
• 26 October 2026: with the 730 integrativo you correct in your favour (more credit or less debit)
• 2 November 2026: with Modello Redditi PF you correct to your disadvantage or replace the 730

On refunds the rule is intuitive: those who send earlier, get paid earlier. A send by 31 May puts the refund in your July payslip — in August, in the pension slip, for pensioners — while a September send moves it to November, and to December for pensioners. The refund travels with your salary or pension slip; without a withholding agent it arrives from the Agency, into the account you indicate.

Five mistakes that cost you deductions

These are the mistakes we see repeated at the counter, the ones that reduce the refund without you noticing:

• sending without reading: if an expense is not in the pre-filled form and you do not add it, you have lost it
• thinking that cash and bank transfer are the same: many deductions, medical ones included, require a traceable payment (cash is fine only for medicines and medical devices with an itemised receipt)
• skipping the rent: it is among the deductions most often lost
• forgetting dependent children or writing their data wrongly: they change the deductions you are entitled to
• postponing to September: a late send pushes the refund back by months and fills the diary up to the last day

The questions we hear most often at the office

Here are the five questions that come up most often, with the answer we give at the counter. If yours is not there, call us or drop in: the first consultation at the office is free.