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24 Sep

Form 730: The Complete Guide for the 2024 Income Tax Return


The 730 form is a of the main tax returns used by employees, pensioners and all those who receive income assimilated to employment. This tool allows you to communicate to the tax authorities the income received and the expenses incurred in the previous year, with the aim of paying the taxes due or receiving any refunds.




When to file Form 730


Per l’anno 2024, il modello 730 si riferisce ai redditi e alle spese del 2023. La dichiarazione può essere presentata entro il 30 settembre 2024, semplificando così il processo e garantendo un corretto calcolo delle imposte.


Documenti Necessari per il Modello 730


To complete the Form 730, it is necessary to collect a series of documents, including:


  • Personal and family data, such as the applicant's identity document and the tax code of dependent family members.

  • Income received in 2023, for example the Single Certifications (CU).

  • Terreni e immobili, such as the cadastral survey or the rental contract, which can be downloaded from 730.

  • Deductible or deductible expenses, such as medical, veterinary, funeral and insurance expenses.


Refund or Debit of Form 730


The refund or debit of taxes due occurs based on the employment position:


  • Employees: the refund or debit occurs in the first pay slip following the sending of the form, generally from July.

  • Pensioners: il rimborso o l’addebito avviene direttamente sulla pensione, a partire da agosto.

  • Without withholding tax: the reimbursement takes place by March 2025, while the debit of the Taxes are paid with form F24, with deadlines in June and November.


What if you don't meet the deadlines?


If you are unable to send form 730 by September 30th, you can in any case, submit theform Income without VAT number by October 15th. In case of late submission (within 90 days of the deadline), the form will still be valid, but a fine of €25 will be applied.


Joint 730 Form: Advantages


It is possible to present Form 730 jointly if you are married or in a civil partnership, with at least one of the spouses meeting the requirements for submission. The joint model is particularly advantageous in two cases:


  1. Single tax withholding agent: If one of the two spouses does not have a withholding agent, they will be able to receive the refund or charging of taxes directly on the other's paycheck or pension.

  2. Compensation of debts and credits: If both spouses have debts or credits, the joint model allows for easier management of compensations.


Is it worth submitting Form 730?


Even when it is not mandatory, submitting Form 730 can bring significant advantages. By deducting or deducting expenses such as rent or medical expenses, you are entitled to a greater refund on taxes paid or a reduction in the amount to be paid.





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