In order to complete your dichiarazione dei redditi, or tax return, you need to fill out specific documents also called modelli. One of the most used is modello 730. Find out more information on this page.
What is Modello 730?
The modello 730 is the document used for the tax return. It is mainly used by employees. Through modello 730, the worker declares the income from the previous year in order to know whether they have to pay taxes to the government. Incomes are composed of earnings from employment and property (for example if you own a house).
Italian and foreign citizens who are residents in Italy can submit the modello 730.
To submit your tax return with modello 730 you can choose to use one of the two models:
- Modello 730 ordinario (ordinary). This template must be filled with all your information for your tax return and it is submitted through a CAF (Tax Assistance Center) or an accountant (commercialista).
- Modello 730 precompilato. This template is already compiled by the Agenzia delle Entrate, or the Revenue Agency with your information. You just need to log in to your personal area on the site, check if the information is correct, and send it yourself.
For more information about the tax return (dichiarazione dei redditi) and who should do it read this page.
What documents do you need for the 730?
If you get help from a CAF or an accountant, remember to bring these documents with you:
- Certificazione Unica (CU). You will receive the CU from your employer and it is the document that summarizes your earnings as an employee the previous year;
- Your Italian Tax Code (codice fiscale) and that of dependent family members (if any);
- Receipts of deductible expenses (spese detraibili) that you saved from the previous year.
Foreign workers must show the family status (stato di famiglia) if their children are residents in Italy. Otherwise, they must show the equivalent document issued by the country of origin, translated into Italian and validated by the Italian consulate in the country of origin.
How does the 730 work to pay taxes and receive refunds?
When you fill out the modello 730, you will find out if you have a debt and are debitore (you have to pay taxes to the government) or creditore, i.e. you must receive a refund from the government.
Note: You do not pay the taxes or receive a refund at the moment of sending the modello 730. The payment or refund, takes place directly in the paycheck from the following month in which you sent the modello 730. For example, if you submitted the modello 730 in July 2021 you will pay taxes, or get a refund, in the August 2021 paycheck.
Where to go for the 730?
To file your tax return using modello 730 you can go to:
- the CAF: authorized offices that offer assistance in filing and sending the declaration for you. This service has a cost that does not exceed 100 euros. You can find the CAF in your area by searching online: CAF + name of your city (for example CAF Firenze).
- an accountant (commercialista): a professional in tax services and can help you fill out and send the dichiarazione for you. Unlike CAF, going to an accountant can cost a bit more.
- do it by yourself through the Revenue Agency’s (Agenzia delle Entrate) precompiled template (modello precompilato). You must access your personal area via PIN, SPID, or INPS-issued credentials and verify the information.
Remember, however, that it is not always easy to verify all the information about taxes. It is advisable to be helped by a professional who knows Italian legislation well (such as the CAF or an accountant).
When to submit the 730?
The deadline changes every year. For the year 2022, the modello 730 (ordinario or precompilato) must be sent by 2 October 2023.
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