The 730 form (Modello 730)

The 730 form is the simplest and quickest way to file your tax return: it requires no complex calculations and lets you receive any refund directly in your pay packet or pension.

Even people who are not required to file a return can do so to claim deductible charges and expenses not yet taken into account, or to request a refund of taxes overpaid. Before filling in the form you need to check that you are allowed to use it.

Who can file the 730

• employees and pensioners;
• people receiving benefits that replace employment income (for example cassa integrazione and NASpI);
• members of production and labour, service, agricultural and small-scale fishing cooperatives;
• priests of the Catholic Church;
• holders of elected public office (members of parliament, regional, provincial and municipal councillors);
• people engaged in socially useful work;
• school staff on fixed-term contracts, and other workers on fixed-term contracts, provided the employment lasts for the minimum period required by the official instructions;
• coordinated and continuous collaborators (co.co.co.) with only income treated as employment income, if they know the withholding agent who will make the adjustment;
• farmers exempt from the withholding agents’ return, IRAP and VAT.

730 without a withholding agent

If you have no withholding agent (sostituto d’imposta) able to make the adjustment, you can still file the 730, ordinary or pre-filled, by choosing «730 without withholding agent» on the form. In this case any refund due is paid directly by the Agenzia delle Entrate; if tax is owed, it is paid with the F24 form.

Condominium administrators

Condominium administrators can fill in section K of the 730 form or file the 730 and, separately, section AC of the Modello Redditi, respecting the deadlines of each form.

Our staff help you choose the right form, check the pre-filled return and make sure you don’t miss any deduction or allowance you are entitled to.

The information on this page is general and the rules change often: to check your situation and the current requirements, speak to our staff.