Guide
Guide
Italy's income tax return: Modello 730 vs Redditi General information, not advice.
The difference between Italy's Modello 730 and Modello Redditi PF, how the Agenzia delle Entrate precompiled return works, and who can use each form. This guide summarizes a public tax topic in plain language and points at the sources it cites. It is general information, not tax, legal, or financial advice.
Key points
The difference between Italy's Modello 730 and Modello Redditi PF, how the Agenzia delle Entrate precompiled return works, and who can use each form.
Italy's personal income tax (Imposta sul Reddito delle Persone Fisiche, IRPEF) is reported to the Agenzia delle Entrate through one of two main return forms: the Modello 730 and the Modello Redditi PF. The form you use depends on your income type, employment status, and personal circumstances. Understanding the difference — and knowing what the precompiled return offers — helps individual taxpayers approach the annual filing process with clarity.
01Modello 730 vs Modello Redditi PF: what is the difference?
The two forms serve different taxpayer profiles:
| Feature | Modello 730 | Modello Redditi PF |
|---|---|---|
| Typical filer | Employees and pensioners | Self-employed, VAT holders, complex income |
| Refund / balance mechanism | Through employer or pension fund (in payroll) | Directly by/to the tax authority |
| Submission deadline | Set by Agenzia delle Entrate each year (typically late September) | Typically 30 November for online submission |
| Complexity | Simpler; covers most common income and deduction types | Covers all income types including foreign income, VAT regimes, capital gains |
Employees and retired people whose income comes mainly from employment or pension are generally the target audience for the 730. Those with business income, VAT numbers (partita IVA), or complex investment situations typically use the Redditi PF. The Agenzia delle Entrate publishes instructions for both each year; exact thresholds and eligibility conditions are confirmed in the annual decree.
02What is the precompiled return (dichiarazione precompilata)?
The Agenzia delle Entrate has progressively expanded its dichiarazione precompilata — a pre-filled draft return populated with data submitted by third parties: employers, healthcare providers, banks, insurance companies, and others. The service is accessible online through the tax authority's portal, the Cassetto fiscale, using the SPID (Sistema Pubblico di Identità Digitale), CIE (Carta d'Identità Elettronica), or CNS (Carta Nazionale dei Servizi) digital identity credentials.
When you access your precompiled return:
- Data reported by third parties appears already entered.
- You can accept it as-is if the information is accurate and complete.
- You can modify it to add income sources or deductions not captured automatically.
Accepting the precompiled 730 without changes limits the Agenzia delle Entrate's ability to conduct formal documentary checks on the items populated from third-party data, which is an administrative simplification for straightforward filers. Modifications reintroduce standard verification rights for the authority.
03Who can use the Modello 730?
The 730 is available to taxpayers who, in the relevant year:
- Were employees or pensioners.
- Received specific other income types permitted under the 730 instructions (for example, certain land and building income, occasional work income, certain foreign income).
- Did not hold a VAT number or only held one that was closed before the start of the year under specific conditions.
Taxpayers who do not meet these criteria, or whose return is more complex, use the Redditi PF. The Agenzia delle Entrate publishes the full eligibility list in the instructions accompanying each year's forms.
04The role of the CAF and intermediaries
A CAF (Centro di Assistenza Fiscale) is a tax assistance centre authorised to help employees and pensioners complete and submit the Modello 730. CAFs and registered commercialisti (chartered accountants) or consulenti fiscali can also submit returns on behalf of clients as authorised intermediaries. Using an authorised intermediary transfers responsibility for formal compliance checks to that intermediary on items they certify — though the taxpayer remains responsible for the accuracy of information they provide.
05Key deadlines and submission channels
The Agenzia delle Entrate sets annual deadlines each year. Broadly:
- Precompiled return access opens in April.
- Modello 730 submission through an intermediary or directly online typically closes in late September.
- Modello Redditi PF online submission typically closes on 30 November.
Deadlines can shift by decree and may differ for taxpayers with specific income situations. Always verify current dates on the Agenzia delle Entrate portal.
06Where to get help
TaxProsRated lists verified tax professionals who can assist individuals with Italian income tax compliance. Find a registered tax professional in Italy
07Sources
Agenzia delle Entrate — agenziaentrate.gov.it
Change log
- Reviewed against the cited authority
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax as of October 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction . TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.