The 2026 tax return gets underway. From the afternoon of 30 April, on the Revenue Agency website, the pre-compiled 730 forms are available for consultation, already prepared with the data held by the Tax Office or transmitted by external bodies such as employers, pharmacies, banks and insurance companies. According to what was communicated by the Agency, the information collected for the current declaration season exceeds 1 billion and 300 million.
How to access the pre-populated 730
To view and download the declaration, simply enter your reserved area of the Revenue Agency website using your Spid, Cie or Cns credentials. From that moment the taxpayer can check the pre-loaded data, verify its correctness and identify any additions to be made before sending.
Among the items that should automatically appear are health expenses, insurance premiums, interest paid on mortgages, university expenses, social security contributions, data from the Single Certifications and – new in recent years – the expenses for local public transport season tickets.
Deadlines to remember
The calendar set by the Revenue Agency includes well-defined stages:
30 April 2026: the pre-compiled version is available for consultation only.
May 14, 2026: the window opens to modify and send the 730 form, with or without corrections.
20 May 2026: it is possible to consult, modify and integrate the Pf Income model.
May 27, 2026: the transmission of the Pf Income model begins.
September 30, 2026: deadline for sending the 730.
November 2, 2026: deadline for transmitting the Pf Income form (October 31 falls on a Saturday).
The calendar of the Pf Income model was slightly remodulated following the “Corrective bis” decree (Legislative Decree no. 81/2025, article 4), which postponed the sending of the single self-employment certifications to 30 April.
The simplified mode
Also for the 2026 season, taxpayers can opt for the simplified method, chosen last year by almost 60% of those who sent the 730 independently (3.2 million out of 5.4 million total declarations). The interface does not require moving between frames, lines and codes: the system accompanies the user through sections in common language – “house and other properties”, “family”, “work”, “other income”, “expenses incurred” – until the final sending.
Delegate a family member or trusted person
Anyone who doesn’t feel like managing the declaration alone can delegate a family member or a trusted person to operate in their reserved area. The delegation can be activated in three ways: through the dedicated functionality in the personal area of the Agency website, by sending a certified email or by submitting the request at any Revenue Agency office.
Among the new features for 2026, according to what was communicated by the Agency, the person of trust can now also send joint declarations and access the web service to manage the heir’s authorizations, provided that he has previously been enabled for online services.
The other new features of the 2026 Precompiled
For taxpayers with incomes exceeding 75 thousand euros, the calculation of deductions in the pre-compiled form will automatically take into account the so-called “reorganization of deductions”, introduced by the 2025 budget law, which provides for an overall limit to deductible expenses based on income and family burden.
Furthermore, for the first time, data relating to the contribution for the purchase of highly energy efficient household appliances are integrated, as well as a marked growth in the information transmitted on nursery school bonuses and on the income of the Energy Services Manager (GSE) for the sale of surpluses from photovoltaic systems.
Where to find assistance
All the operational indications are collected in the “Info and assistance” section of the portal dedicated to the pre-compiled form and in the new guide published in “The Agency informs”. A short video summarizing all the deadlines for the 2026 declaration campaign is also available on the Revenue YouTube channel and on institutional social media.