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.