CWith the arrival of spring, one of the most challenging events for Italian citizens officially opens: the tax return. For this year, however, tax promises to be a little “lighter” not so much in taxes, as much as in bureaucracy. To make life easier for workers and pensioners from this point of view, the pre-compiled 730 form has been enhancedthe version of the form already filled in by the Revenue Agency with the data in its possession, with three main innovations for 2026 specifically. Let’s go in order, though.
730 pre-filled: the dates to mark, the calendar
The path to getting in order officially starts on April 30, 2026. From that day, by logging in with your digital credentials, Spid or the Electronic Identity Cardon the Revenue Agency portal, it will be possible to view your model. In this first phase, however, you can only “look but not touch”. To take real action we will have to wait until May 15, 2026: from this date, in fact, you will be able to accept the model as it is, or modify it and send it. There is ample time to reflect and collect documents, as the final submission deadline is September 30, 2026.
Goodbye to the stress of receipts for those who go to the Caf
One of this year’s most popular innovations concerns those who decide not to do everything themselves and prefer to turn to a Cafthe Tax Assistance Center. Until recently, it was necessary to show up with envelopes full of receipts and invoices to justify every single medicine purchased.
From 2026, if the medical expenses are already registered in your health card system, you no longer need to carry paper. Simply print a summary from the dedicated portal and sign a declaration confirming that those data are correct. It is always prudent, in any case, to keep the originals at home for safety.
Guide to the new features of 730: in 2026 the tax return becomes more streamlined. (Getty Images)
The new rules for taxes and personal income tax brackets
Irpef, the personal income tax, also sees its definitive consolidation this year of the reform which reduced the brackets from four to three. This means that the calculation has become more linear. In particular, for those with lower incomes, up to 15,000 euros per year, the deduction rises to 1,955 euros. For those who earn more, exceeding 75,000 euros, a containment mechanism is triggered: the tax benefits begin to gradually reduce as the salary rises, unless it concerns fundamental expenses such as those for health or for home mortgages.
Family and children: what changes in the pre-compiled 730
In 2026, the tax authorities also look at the family with a different eye. It becomes essential to communicate the birth of new children in 2025 to obtain the related benefits. However, age limits change: for children over the age of 30, it is no longer possible to obtain tax deductions unless certified disabilities are present. For children between 21 and 30 years old, however, the support remains active. Another squeeze concerns distant relatives: now the benefit is limited mainly to parents and grandparents, only if they live permanently with the taxpayer.
More space for school and animal expenses
Among the good news for families is the increase in the ceiling for school expensesAnd. For every student, from kindergarten to high school, you can now deduct up to 1,000 euros of expensesthus covering a greater part of the costs for fees or canteens. There is a small caution sign too for those who live with a pet fundamental for one’s autonomy: the lump sum intended for blind people for the maintenance of a guide dog rises to 1,100 euros.
The declaration for those who do not have an employer
Even those who are unemployed or working at home such as domestic workers and carers, they can present the pre-compiled 730. In fact, there is the “without withholding agent” method (the “substitute” is usually the employer who pays the taxes on our behalf). By filling out this version of the template, if you are entitled to a refund, the money will arrive directly from the Revenue Agency into your current account, usually towards the end of the year, around December. If, however, money needs to be paid, the system will automatically create an F24 form, to be paid by June 30th.
730 precompiled, fix past errors
In the end, the pre-compiled 730 portal becomes a sort of historical archive. If, in fact, you realize today that you have forgotten an important expense in the years from 2020 to 2024, it is possible to take action. The system allows you to recover old declarations sent online and to integrate them without having to redo everything from scratch, simplifying the recovery of sums that were due to the taxpayer and which had not been requested.
