Italy tax deadlines: 730 filings and Rottamazione Quinquies due September 30

Several key deadlines and procedures regarding Italian tax filings and payments are approaching in late 2026. The deadline for submitting the 730 tax model is September 30, 2026. Those unable to meet this date may submit the Redditi Persone Fisiche model by November 2, 2026. Failure to file by the November deadline can result in penalties, with a minimum fine of 250 euros, and potential criminal consequences in severe cases.

Regarding the Rottamazione Quinquies, the second installment for those who opted for installment payments is due on September 30, 2026. Notably, this specific tax settlement scheme does not include a five-day grace period.

Tax refund timelines for the 730 model vary based on the submission date and the presence of a withholding agent. Filings made between June 21 and July 20 are generally expected to receive credits in September. For individuals without a withholding agent, the Agenzia delle Entrate processes payments directly, typically starting in December. However, credits exceeding 4,000 euros may undergo audits that could delay payments until March.