730 pre-filled 2026: when it arrives, how to access with SPID, CIE or CNS and what to check to obtain the IRPEF refund already in July. Read our guide inside
The tax calendar enters its most operational phase and, with it, one of the most relevant events for millions of taxpayers returns: the pre-filled 2026 730 form. This year too, the system developed by the Revenue Agency aims to simplify the process, automatically integrating an ever-larger amount of data, from healthcare expenses to mortgage interest, but leaving the taxpayer with a decisive step that remains entirely human: control.
It is precisely in this space, between automation and verification, that the difference between a simply correct declaration and a truly efficient one, capable of guaranteeing rapid turnarounds and immediate reimbursements, comes into play.
The dates to know
The tax return follows a precise schedule. In the initial phase, between the end of April and the beginning of May, the model is made available for consultation and can be viewed within the reserved area, but not yet modified. The operational phase begins on 20 May 2026: from that moment the taxpayer can accept the form as prepared or intervene to correct it, integrate it and proceed with sending it. The deadline remains set at 30 September 2026, beyond which any adjustments become more complex and less immediate.
How to access 730
Access takes place exclusively via digital identity, in line with the digitalisation process of public administration. To enter your personal area you must use SPID, the Electronic Identity Card or the National Services Card. Once authenticated, you have access to the already completed form and all the information preloaded by the Revenue Agency, which can be verified, modified or confirmed.
Checks not to be skipped
Despite the high level of automation, the system is not immune to inaccuracies or missing data. For this reason, before sending, it is necessary to focus on some items that directly affect the outcome of the declaration.
Healthcare expenses represent one of the most delicate points: visits, medications and specialist services must be correctly recorded. The news for 2026 concerns those who rely on a CAF, because it will no longer be essential to keep every paper receipt; it will be sufficient to print the summary of expenses from the Health Card System and sign a correspondence declaration.
Equally important is the verification of the Single Certification, to ensure that incomes and deductions coincide with what is communicated by the employer or INPS. Added to this is the control of interest expenses on the mortgage on the first home and insurance premiums, which can significantly affect the final calculation.
Finally, it is necessary to carefully check the correct indication of dependent family members and deductions linked to construction bonuses, considering that the three-rate IRPEF structure remains in force for 2026, divided between 23 percent up to 28,000 euros, 33 percent up to 50,000 euros and 43 percent for higher incomes.
The deciding factor: when you send
There is one element that affects the timing of refunds more than any other and that is the moment in which the declaration is sent. Those who send the 730 in the first useful weeks, between May and June, are more likely to receive the IRPEF refund already in July on the pay slip or in August on the pension slip.
On the contrary, postponing the sending almost always means moving the accreditation towards the autumn, with longer and less predictable times. In this sense, the pre-compiled 730 is not only a simplification tool, but also a concrete lever for managing one’s resources: checking carefully and acting promptly remains the most effective strategy for transforming a tax obligation into an immediate advantage.
