It's tax return time. From May 14th until September 30th, you can submit Form 730 to the Revenue Agency. From May 27th to November 2nd (October 31st is a Saturday and November 1st is a holiday) is the period during which you must submit the Personal Income Tax Form (formerly Unico). Complex matter? Yes. So much so that the Revenue Agency provides a pre-filled form on its website, in each taxpayer's reserved area, containing information on income, withholdings, payments, and deductible or tax-deductible expenses. Form 730 can be consulted from April 30th, while the former Unico will be available from today. If the content is correct, the 730 return can be accepted as is. Otherwise, changes can be made. Careful review is crucial: errors, omissions, and failure to update will impact the taxes you owe.

Different tools

First, the difference between the two models. The 730 model is the preferred tool for employees and retirees, who can benefit from rapid adjustments on their paychecks or pension slips: any refunds arrive promptly, while the amounts due are automatically withheld by the withholding agent. The Personal Income Tax Model (successor to the old Unico model) is reserved for a broader audience: VAT holders, professionals, and those earning income from self-employment, foreign income, and business. In this case, the taxpayer must manage payments independently via F24, and refunds take longer. The choice between the two models depends on the nature of the income earned and the complexity of the financial situation.

What's in the pre-filled form?

The pre-filled tax return is a tax simplification tool suitable for both situations. The list of potentially included data is extensive. It includes: the Single Certification (CU) provided by the employer or pension institution, which indicates income from employment or pensions, personal income tax withholdings and regional and municipal surtaxes, compensation for occasional self-employment, performance bonuses, and reimbursements for expenses paid by the employer; data on dependent family members; data on short-term rentals (fees and withholdings) contained in the Single Certification; amounts recognized by the GSE for home energy production with systems powered by renewable sources (new for 2026); interest on mortgages; tax-deductible or tax-deductible contributions and those paid for domestic workers; healthcare and veterinary expenses with related reimbursements; University fees, school fees, and nursery school payments (with related reimbursements), as well as funeral expenses (if reported by the funeral home); contributions paid to supplementary pension schemes; expenditures for public transport season tickets; bank transfers (reported by banks and the post office) for renovations, energy requalification, and the elimination of architectural barriers in buildings; contributions for the purchase of energy-efficient appliances (new for 2026); and rent payments.

The consultation

The information is available for consultation, and corrections and additions can be made. Access to the pre-filled tax return is possible exclusively through secure digital identities. The main systems are SPID level 2, the Electronic Identity Card (CIE) with NFC chip, and the National Services Card (CNS). Those who still have Fisconline or Entratel credentials issued by the Agency can still use them. Once authenticated, the taxpayer logs into their reserved area and immediately views the pre-populated 730 or Income Tax Form, along with a summary sheet of the data entered and any data rejected due to incompleteness or inconsistencies. The process is simple and entirely online: there is no need to submit paper documents initially. Within the reserved area, you can also choose to act as a "guardian," "support administrator," "special curator," "parent," "heir," or "trusted person" to access the declaration of a ward, a minor, a deceased person, or another individual who has granted authorization to use the Agency's online services in their best interest.

The most common mistakes

Despite its high level of automation, the pre-filled tax return is not free of inaccuracies that require the taxpayer's attention. Among the most common errors are missing or unloaded medical expenses due to delays in reporting by service providers, or incorrectly entered non-deductible items (as occurs with some supplements). Single Certifications (Certificazione Uniche) may contain incorrect income classifications or incorrect adjustments by the withholding agent, impacting deductions and surcharges. Dependent family members are sometimes not updated regarding changes in residence, separations, or exceeding income limits. Real estate data, mortgage interest, and deductions for construction work also require careful verification, especially in the case of changes in land registry or residence. Veterinary, funeral, insurance, education, and transportation season tickets expenses are often partially loaded or missing. Before accepting or submitting the form, it's therefore essential to compare each item with your documentation: Single Certification, invoices, verified bank transfers, and receipts. Any change, even to a single expense, triggers more thorough checks on the relevant category; this may result in a request for documentation from the Revenue Agency. A thorough check avoids both missing legitimate deductions and confirming incorrect data: errors carry the risk of subsequent corrections. The Revenue Agency also recommends, in particularly complex situations, contacting your tax withholding agent, specialized centers such as CAF (Tax Assistance Centers), or professionals to avoid making mistakes.

Enrico Fresu

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