Italy's 730/2026 tax return: credit use and error correction guidance

The 730/2026 tax return allows Italian taxpayers to allocate all or part of the credit generated by the declaration to pay other taxes, such as IMU, through the electronic F24 form. The chosen amount is not refunded. For compensation exceeding €5,000 a conformity visa is required and the F24 can be transmitted only via the Revenue Agency’s online services, with use permitted from the tenth day after filing.

If errors are discovered after the 730/2026 has been submitted, taxpayers have until 30 September 2026 to file an integrative 730 through a CAF or professional, avoiding penalties and delays in refunds. Errors identified after that date are handled according to their nature: a credit‑increasing mistake can still be corrected with an integrative 730, while a debt‑increasing error requires filing a Redditi 2026 return. Corrections after the 26 October deadline must also use the Redditi form. The integrative 730 must be submitted by an intermediary, even if the original filing was done independently.