Overview
- Taxpayers will find the 2026 prefilled 730 in the tax agency’s portal for consultation on April 30, with edits and filing enabled from May 15 and a final deadline of September 30, using SPID, CIE or CNS to log in.
- People who accept the 730 as prepared keep an exemption from formal checks on items already loaded from verified sources such as pharmacies, banks and insurers.
- Changing or adding entries can trigger targeted checks and creates a legal duty to keep original receipts for five years, especially for costs not in the databases like some veterinary, foreign or non‑reporting purchases.
- The new three‑bracket IRPEF rules are already applied in the prefilled math, lifting the employee credit to €1,955 up to €15,000 of income and phasing down many tax breaks above €75,000, which will affect refunds or balances due.
- More health‑system data now flows into the return through the Tessera Sanitaria, so many medical expenses appear automatically and people going to CAFs often no longer need to bring stacks of paper.