Fill the Modello 730 Online — Free, No Upload

The Modello 730 is the simplified Italian personal income tax return (dichiarazione dei redditi) filed each year with the Agenzia delle Entrate by dipendenti (employees) and pensionati (pensioners). It reports income from employment, pensions, rents and ancillary sources, claims detrazioni and deduzioni, and computes IRPEF. Its defining advantage: any refund (rimborso) is paid directly through the next paycheck or pension by the sostituto d'imposta, with no separate payment file needed.

The 730 is reserved for taxpayers who hold a sostituto d'imposta during the filing year — primarily employees (lavoratori dipendenti), pensioners (pensionati), workers on cassa integrazione, and a few similar categories. Self-employed taxpayers and holders of partita IVA cannot use the 730 and file the Modello Redditi PF (formerly Modello Unico) instead. Joint filing with a spouse (730 congiunto) is allowed when at least one spouse is eligible.

The 730 precompilato is the pre-filled version the Agenzia delle Entrate publishes each year, usually from late April, in the Fisconline area on agenziaentrate.gov.it. The Agenzia loads what it already knows — your Modello CU from the employer/INPS, healthcare expenses sent by the Sistema Tessera Sanitaria, mortgage interest, insurance premiums, school fees, and more. You log in with SPID, CIE or CNS, review, accept or modify, and submit. Accepting the precompilato without changes shields you from documentary controls on most pre-loaded items.

Yes. The Certificazione Unica (Modello CU) issued by your employer or by INPS is the source document for the employment / pension income, withholding tax, and deductions already applied. Employers and INPS must deliver the CU by March 16 each year and transmit it to the Agenzia delle Entrate, which is why the precompilato is ready in late April. If the CU is missing or wrong, ask the sostituto d'imposta to correct it before submitting the 730.

Common items in the 730 include: detrazione 19% on spese sanitarie (medical expenses above the €129.11 franchigia), 19% on mortgage interest for the prima casa, 19% on insurance premiums and school/university fees, the 50% detrazione for ristrutturazioni edilizie spread over 10 years, ecobonus and superbonus for energy efficiency, the mobili bonus tied to building renovations, and donations to non-profits. INPS contributions paid for domestic workers, alimony paid to a separated spouse, and contributions to pension funds count as deduzioni reducing taxable income before IRPEF.

Starting from the 2024 tax year, IRPEF applies three scaglioni: 23% up to €28,000, 35% from €28,001 to €50,000, and 43% above €50,000. The 730 sums all reddito complessivo, subtracts deduzioni to get reddito imponibile, applies the scaglioni, then subtracts detrazioni (work, family, expenses) and tax credits to get the imposta netta. The difference against withholdings shown on the CU produces either a debito or a rimborso settled through the sostituto d'imposta.

Yes — spouses who are not legally separated and both meet 730 eligibility can file a 730 congiunto, declaring the dichiarante and coniuge dichiarante on the same return. The combined refund or debit is settled through the dichiarante's sostituto d'imposta. The 730 congiunto can be filed as precompilato or ordinario through a CAF, commercialista, or sostituto d'imposta acting as assistente fiscale.

Three filing channels exist. (1) 730 precompilato autonomo: log into Fisconline yourself with SPID, CIE or CNS, accept or modify the pre-filled return, and submit — free. (2) CAF (Centro Assistenza Fiscale): trade-union or sector-affiliated centres review documents and submit on your behalf — often free for members or for a small fee, and they assume liability (visto di conformità) for the data they checked. (3) Commercialista or other intermediary: paid professional advice, recommended when income sources, ristrutturazioni or estero scenarios are complex.

This is the 730's main appeal: the sostituto d'imposta credits the rimborso directly in the busta paga (employees) or on the pension cheque (pensionati). For employees, the refund typically appears starting from the July paycheck after a 730 submitted by July 31; for pensioners, INPS processes refunds from August or September. If the 730 produces a balance owing, the sostituto withholds it from the same paycheck or pension instalment — no separate payment file needs to be issued.

No. Submission of the 730 requires the Agenzia online channel (Fisconline / Entratel), a CAF or a habilitated intermediary. PDF Edit is for filling the official PDF — useful for drafting before you transcribe figures into the precompilato, for archiving a clean PDF copy of what you submitted, or for preparing the documents your CAF will need. Your data stays in the browser and is never uploaded to a server.