Starting April 30, 2025, employed and retired individuals in Italy can begin reviewing their pre-filled tax returns for the 2024 tax period. This streamlined process, initiated by the Agenzia delle Entrate, aims to simplify the tax filing experience for millions of taxpayers. The pre-filled declaration, known as Modello 730/2025, will be accessible online, allowing users to make necessary changes before submitting their returns.
From May 15, 2025, taxpayers will have the opportunity to submit their returns after making any necessary modifications. The deadline for filing the Modello 730/2025 is set for September 30, while the deadline for the alternative Modello Redditi PF is October 31. These timelines provide ample opportunity for taxpayers to ensure their submissions are accurate and complete.
The Modello 730/2025 can be accessed through the reserved area of the Agenzia delle Entrate website. To log in, users must possess digital credentials such as SPID, CIE, or CNS. This year, the process is particularly simplified, as the tax authority has increased the amount of data available, thanks to contributions from employers, pharmacies, banks, and healthcare facilities. For the first time, the pre-filled form will also include proceeds from the Gestore dei Servizi energetici (GSE) related to energy produced from domestic photovoltaic systems.
Each year, the pre-filled Modello 730/2025 becomes more user-friendly, with the Agenzia delle Entrate providing a step-by-step guide for users to fill out the various sections. This year, heirs can also submit the Modello 730/2025 without needing to do so in person, as the process has been made more flexible. Guardians, support administrators, and parents can utilize the web services to manage submissions on behalf of the heirs.
For those filing with the Modello Redditi PF, the process has also been simplified. Taxpayers with VAT registration can derive their income data from electronic invoices transmitted via the Sistema di Interscambio (Sdi) or from daily revenues reported throughout the year. Access to the pre-filled Modello Redditi PF data is open to authorized professionals and Cafs, provided the necessary delegation has been granted.
As taxpayers prepare to file their returns, they should be aware of the various income sources that qualify for the Modello 730/2025. This includes income from dependent employment, similar income, land and property income, capital income, and certain self-employment income that does not require VAT registration. Additionally, miscellaneous income and some income subject to separate taxation are also included.
Taxpayers can accept the pre-filled return without modifications if it does not require any corrections or additions. However, they also have the option to modify or supplement the return with deductible and deductible expenses not included in the pre-filled declaration. Once accepted or modified, the pre-filled 730 return can be submitted directly through the online application provided by the Agenzia delle Entrate.
Notable changes in the 2025 tax year include the introduction of three income tax brackets and deductions for dependent employment income. Additionally, various tax incentives, such as the Superbonus at 70% for expenses incurred in 2024, will be available. Taxpayers should also take note of the furniture and large appliance bonus, which sets a spending limit of 5,000 euros.
Taxpayers can deduct certain medical expenses, provided they exceed 129.11 euros in 2024. Eligible medical expenses include hospital visit co-payments, dental expenses, and costs incurred for purchasing glasses, orthopedic products, and prostheses, among others. Furthermore, educational expenses such as fees for kindergarten, secondary education, and university tuition are also deductible.
In addition to medical and educational expenses, taxpayers can deduct costs associated with public transportation, sports activities for children, and donations made to recognized religious institutions and cultural organizations. Other deductible expenses include alimony payments, contributions to domestic workers, funeral expenses, and veterinary costs for pets.
As the deadline approaches, taxpayers are encouraged to file their returns early to expedite any potential tax refunds, which will begin to be processed by employers starting in July. The pre-filled declaration system is designed to reduce errors and streamline the filing process, making it easier for taxpayers to fulfill their obligations.
Overall, the introduction of the Modello 730/2025 marks a significant advancement in Italy's tax filing process, reflecting the government's ongoing efforts to simplify tax compliance and enhance taxpayer experience. With the integration of extensive data and user-friendly interfaces, the 2025 tax season promises to be more efficient and accessible than ever before.
