Italian tax authority issues guidance on 2026 pre‑filled 730 return

The Italian Revenue Agency released detailed guidance on the pre‑filled 730 tax return for 2026. It highlights special cases that require taxpayer attention, such as delegating filing rights to a trusted person, handling duplicate income from short‑term rentals reported by multiple platforms or contracts, and addressing income types that the pre‑filled form may omit. For taxpayers with income above €75,000, the system automatically applies a ceiling on tax deductions that can still be adjusted manually. The agency also outlines how professionals with a VAT registration can access a simplified filing path.

In addition, the Agency published a comprehensive guide titled “All the tax benefits for the 2026 declaration,” outlining available bonuses, deductions, and tax credits, including multi‑year property deductions (Ecobonus, Superbonus, Sisma bonus, etc.), expense deductions, and the procedures for applying credits. The guide, released on 26 June, aims to help both individuals and professionals navigate the new fiscal incentives.

Taxpayers are advised to review these provisions carefully before submitting their returns to avoid errors and ensure they benefit from all applicable tax breaks.