The pre-filled 2025 tax return has officially started on April 30, 2025, marking a significant step towards tax simplification in Italy. The Revenue Agency has made the pre-filled 730 model available online, facilitating tax management for employees, pensioners, and for the first time, certain non-VAT payers. With an impressive 1.3 billion data points preloaded, the pre-filled form is set to be a key resource for citizens navigating their tax obligations.
As of April 30, 2025, approximately 1.3 billion pieces of information have been transmitted for the current declaration season, according to the Revenue Agency. Starting May 15, 2025, taxpayers will be able to modify and submit their tax returns. The deadline for submitting the 730 model is September 30, 2025, while those submitting the Redditi model have until October 31, 2025. These rules were defined in a provision signed by Vincenzo Carbone, the director of the Revenue Agency, on April 29, 2025.
One of the most notable features of the pre-filled form is the simplified 730 model, which was chosen by over half of the taxpayers in 2024. This simplified process guides citizens through the submission without requiring knowledge of complex sections, lines, or codes. The form includes intuitive sections such as 'Casa' for housing-related data, 'Spese Sostenute' for expenses, and 'Famiglia' for information about spouses and children. Once taxpayers accept or modify their data, the system automatically inputs this information into the model.
The pre-filled 2025 tax return represents a significant evolution in Italy's tax landscape, offering simplicity, speed, and a wide range of tax bonuses. The goal is to reduce errors, speed up the filing process, and facilitate quick tax refunds, which can arrive as early as July for employees and August for pensioners.
Among the 1.3 billion data points preloaded, healthcare expenses dominate, with over 1 billion transmitted tax documents. Following closely are insurance premiums, with over 98 million data points, nearly 75 million single certifications from employers and pension institutions, and 10.5 million renovation transfers. Notably, there has been a surge in condominium renovations, which saw an increase of 32%, with almost 7.5 million data points recorded this year.
New features in the pre-filled form include data on the 'bonus vista' and local public transport subscriptions. Additionally, thanks to the introduction of two new sections (M and T), individuals without a VAT number can declare income subject to separate taxation or substitute tax directly in the 730 form, making the process accessible to a broader audience.
Accessing the pre-filled form requires digital credentials, such as SPID (Public Digital Identity System), CIE (Electronic Identity Card), or CNS (National Services Card). Old Fisconline credentials will remain valid until September 30, 2025, for users who have them. Taxpayers can also delegate a family member or trusted person to access the form through the agency's reserved area, which is particularly useful for the elderly or those less familiar with digital tools.
The simplified mode, introduced successfully in 2024, continues to guide taxpayers through intuitive sections like 'Casa', 'Famiglia', and 'Spese Sostenute'. The system automatically enters confirmed or modified data into the model, making it easier for users to complete their returns.
Key deadlines for the 2025 pre-filled tax return include: April 30, 2025, when access and consultation of pre-filled models begin; May 15, 2025, marking the start of data acceptance, modification, and submission; September 30, 2025, the deadline for sending the 730 model; and October 31, 2025, the deadline for the Redditi model. Additional important dates include June 20, 2025, the last day to cancel a previously submitted 730, and October 25, 2025, for presenting an integrated 730 through a CAF or professional.
For taxpayers expecting a refund, presenting the declaration by June allows for quicker reimbursements, which can be received in July or August. However, those with a tax debt may face complications, as late submissions reduce the number of months available to spread out the payments.
While the pre-filled form offers numerous advantages, such as simplification of the filing process and faster refunds, some challenges remain. Despite improvements in data quality, inaccuracies persist, particularly concerning healthcare expenses and mortgage interest. Additionally, individuals who modify their forms independently must retain supporting documents for five years and are subject to checks.
Taxpayers are advised to verify their data carefully, checking for errors or missing information, particularly regarding healthcare expenses or mortgage interest. Keeping receipts and documentation for deductible expenses is essential, especially if modifications are made. For complex situations, such as multiple incomes or construction bonuses, consulting a CAF or tax professional can help mitigate errors.
In summary, the pre-filled 2025 tax return is a significant advancement in Italy's tax system, aimed at simplifying the process for millions of taxpayers. With improved accessibility and new features, it promises to make tax filing more efficient while still requiring diligence from taxpayers to ensure accuracy and compliance.
