Italy Modello 730 tax declaration deadline set for September 30

The deadline for submitting the Modello 730 tax declaration in Italy is September 30. This form is primarily used by employees and pensioners to declare income and claim tax refunds.

For those with a tax substitute (employer), refunds are typically issued directly through payroll or pension payments. Taxpayers without a substitute can receive refunds directly from the Agenzia delle Entrate, generally starting in December. Delaying the submission can postpone the receipt of IRPEF refunds; employees may see credits in October payroll, while pensioners may face longer waits.

Failure to meet the deadline can result in administrative sanctions. A late filing within 90 days of the deadline is classified as a ‘tardiva’ declaration. While a standard fine is approximately 250 euros, taxpayers can use the ‘ravvedimento operoso’ mechanism to reduce the penalty to as little as 25 euros if no taxes are owed. Beyond the 90-day window, the situation is treated as an omitted declaration, which carries more severe consequences.