From 2026, the data on the appliance bonus will automatically enter. From 2027 the Tax Office aims to also include minors’ sports expenses: less bureaucracy, fewer errors and more targeted controls
“Turnkey” tax return. The precompiled continues to broaden its scope. As early as this year’s tax year (2026 with respect to the 2025 fiscal year), taxpayers will find the data relating to the appliance bonus entered. And the sports bonus for sports expenses for dependent children could also arrive from 2027. Less paper, simplified citizens’ lives and reduction of errors and improper use of benefits.
Sports bonus in the pre-compiled 730: how it works today and what can change from 2027
Today, sports expenses incurred for your children can be deducted when filing your tax return. But manual intervention is required on the pre-compiled 730 form. Families can deduct 19% of the expenses incurred for the sporting activities of their children who are between 5 and 18 years old, up to a maximum amount of 210 euros per year for each child. Approximately 40 euros per year are recovered. The deduction applies to registrations with amateur sports associations, gyms, swimming pools and sports facilities intended for non-professional practice. However, activities carried out with associations not recognized by Coni, national sports federations or sports promotion bodies are excluded, as are those organized by joint-stock companies that carry out professional sports or by entities that offer simple physical activity courses outside of gyms. The expense must be documented by invoice, receipt or payment receipt, with traceable means. And to get the deduction, parents must manually enter the sports expenses data into the pre-compiled 730.
From 2027 instead, as happens with health expenses, university expenses and interest on mortgages, sports facilities could transmit the information directly to the tax authorities taxpayers would find them directly in the pre-compiled declaration. Potentially the news would affect a million citizens. We would start gradually, in order to slowly involve gyms, swimming pools and sports associations throughout Italy in a widespread manner.
Appliance bonuses: what goes into the 2026 pre-compiled form
However, a change is already certain for the 2026 tax return. In the pre-compiled 730 you will find the data relating to the appliance bonus, the incentive promoted by the Ministry of Business and Made in Italy to encourage the renewal of domestic appliances and improve the energy efficiency of homes. The bonus recognizes a discount equal to 30% of the purchase price, within a maximum limit of 100 euros, which rises up to 200 euros for families with the lowest ISEE. The benefit is linked to the purchase of high energy efficiency appliances and, in many cases, to the scrapping of the old appliance. With the automatic entry of this data into the pre-compiled form, taxpayers will no longer have to worry about manually entering the benefit, reducing the risk of errors and omissions. And the Revenue Agency will thus also be able to improve control over the actual right to the benefit.
Extended pre-compiled: how the relationship with the tax authorities changes
Behind the extension of the pre-compiled 730 to the appliance bonus and, in perspective, to the bonus there is a clear objective: the more correct and complete data is entered automatically, the less room there is for errors, disputes and subsequent checks. But the taxpayer must always verify the correctness of the information present in the declaration. Once the pre-populated form is accepted without modifications, the risk of future investigations on those items is significantly reduced. In the last two years taxpayers who chose to “do it yourself” when submitting tax returns increased from 4.8 to 5.7 million. In the 2025 Declarations, 58% of users used the simplified compilation method, seven percentage points more than the previous year, although the use of Caf and professionals remained prevalent.
