The tax return may become mandatory when more than one income is received during the year. This is the case, for example, of those who have had several employment relationships with multiple employers and the last one did not make the adjustment, or of those who have received income of a different nature, such as a salary and earnings deriving from the rental of a property.
The obligation may also arise when the tax withholdings have not been applied correctly by the sole employer or when the employer does not act as a withholding agent. An example is that of domestic workers and carers, who are paid by the family they work for without the latter making tax withholdings on their wages.
However, there are also taxpayers who, under certain conditions, are exempt from submitting the return. These include, depending on the situation, those who receive only specific categories of income, comply with certain limits established by law or have a tax due not exceeding 10.33 euros.
The exemption from the obligation, however, does not prevent you from presenting the 730 anyway. It may be convenient to do so to recover deductions and deductions or to request reimbursement of credits and sums paid in excess.
For further information: Model 730/2026, when does the penalty start for those who do not submit the declaration?
The transmission within the deadline of 30 September can be carried out directly through the electronic services of the Revenue Agency. Alternatively, you can contact your tax withholding agent, if you have communicated by January 15th to provide tax assistance, or a Caf or a qualified professional. Before sending it is important to check that the information contained in the form is correct and complete. Anyone who independently submits the return must also indicate the details of the withholding agent who will have to make the adjustment, when required. The form for the destination of the 8, 5 and 2 per thousand of the Irpef must then be filled in, even if you do not intend to make any choice. It is however possible to present the 730 without indicating the withholding agent, even if you have one during 2026.
The time required to obtain a refund also depends on the date of submission of the declaration. For employees, the amount due is generally recognized in the first paycheck. Alternatively, it can be credited to the payslip for the month following the month in which the declaration was sent. However, those who present the 730 close to the deadline must consider that the time for the adjustment is shortened. This can especially affect taxpayers who are in debt: the sums to be recovered can be concentrated in a smaller number of installments and therefore lead to higher withholdings. Furthermore, in November, the second or single tax advance can be added, which is withheld in a single payment.
September 30, 2026 is the normal deadline for filing the 730, but failure to meet the deadline does not automatically trigger a crime.
In the following 90 days it is still possible to regularize the position: the declaration presented within this period is not considered omitted for criminal purposes, even if administrative sanctions and, when due, interest and penalties on the amounts to be paid may be applied.
Once 90 days have passed, the declaration is considered omitted for tax purposes and the penalties become heavier.
The criminal risk concerns only the most serious cases: for the crime of failure to declare, specific conditions must be met, including an evaded tax exceeding 50 thousand euros for a single tax and the purpose of tax evasion. The simple failure to send the 730, therefore, does not automatically entail criminal consequences.
For further information: Tax return, which public transport passes can be deducted?
