What is the 730 form?

The 730 is the tax declaration form that employees in Italy must use. Like the CUD, the tax declaration refers to the previous fiscal year, so salary, expenses, etc., are all related to the previous year.

Is it useful to submit it?

Yes, because you can deduct certain expenses, and based on that, you may receive a reimbursement directly in your next busta paga, or to your bank account, or, if you owe money to the government, it can be deducted from your busta paga or repaid in installments from your bank account.

How can I know if I will get a reimbursement or if I have to pay?

If you only had one CUD during the previous fiscal year, you will likely receive a reimbursement after deductions. However, if you had more than one CUD, it’s almost certain that you will have to pay something back to the government. In this case, deducting eligible expenses can reduce the amount you owe.

Is it mandatory to submit the 730?

If you had more than one CU and know that you have to return money to the government, then yes, it is mandatory to do the 730.

I know I have to pay money back, so I don’t want to do the 730.

If you don’t do the 730 when you’re required to, you’ll receive a fine. The longer you wait, the higher the fine will be. The fine will be added to the amount you already owe to the government.

How can I know whether my reimbursement will be included in my busta paga or paid by the Agenzia delle Entrate?

If you’re still working for the same company, they will act as your sostituto d’imposta (tax withholding agent), and you’ll receive the reimbursement in your payslip. If you can’t indicate a sostituto d’imposta, the amount will be sent by the Agenzia delle Entrate, but in this case, you may have to wait a long time (sometimes more than a year).

What is the sostituto d’imposta?

By law, the sostituto d’imposta is the entity (usually your employer) that acts on behalf of the taxpayer in dealings with the tax authorities.

What expenses can I deduct?

The most common deductible expenses include:

• Rent
• Mortgage interest
• Real estate agency fees (when buying a home)
• Home renovation costs
• Public transportation subscriptions
• Children’s school tuition
• Healthcare expenses (tracked via tessera sanitaria)
• Veterinary expenses

When do I have to submit the 730?

You can usually start filing from the end of March or early April. The deadline is September 30th.

I missed the deadline to submit the 730. What can I do?

You can still submit a late 730 with the help of a CAF and pay a small fine.

Can I do the 730 by myself?

Yes, you can do it through the Agenzia delle Entrate website if you have the SPID or CIE. However, if you’re not familiar with the process, it’s NOT recommended, you could make mistakes that lead to unnecessary payments or penalties. So it is better to do it with the CAF

I have a partita IVA. Can I use the 730 form?

No. If you have a partita IVA you must use a different type of tax declaration.