Cassetto fiscale
Previous returns, payments made, letters received. In the personal area of the Agenzia delle Entrate website (the 'tax drawer').
CAF services · Getting ready
Documents for the 730 tax return: the checklist
A second trip to the office is almost always down to a document nobody told you to bring. This is the complete list for the 730 (the Italian tax return for employees and pensioners), split between what everyone needs and what you need only if it applies to you, with a note on where to find each item.
01 · For everyone
Documents for the 730 tax return needed in every case
These four items are needed by everyone, without exception. Without them the return cannot even be started.
- A valid identity document and codice fiscale (Italian tax code) or health card, for you and for every dependent family member.
- Certificazione Unica (the annual income statement) from every employer or pension body for the year. If you changed jobs you need more than one: the one from the shortest job is always the one missing.
- Last year's return, if you filed one. It is needed to carry forward surpluses, credits and multi-year deductions already under way.
- An IBAN in your name, for any refund. An IBAN for a joint account is fine only if you are one of the account holders.
If during the year you worked for another employer for even a single month, that Certificazione Unica must be brought. It is the most frequent omission and almost always leads to a letter from the Agenzia delle Entrate (the Italian Revenue Agency) months later.
02 · If you have dependants
Spouse, children and other family members
A family member is a dependant for tax purposes if their total income for the year stays within the set threshold, which is higher for children up to a certain age. So the figure needed is the family member's income, not just the fact that they exist.
For children, the picture changed with the Assegno Unico (the universal child allowance): the deductions for dependent children have largely been absorbed into the allowance, but children remain relevant for expenses paid on their behalf, which are still deductible.
- The codice fiscale of each dependent family member.
- The months as a dependant and the percentage, if it is shared with the other parent.
- Any income the family member received during the year.
- Custody documents or court orders, in cases of separation.
03 · Deductible expenses
Expenses: what to bring, grouped
This is where the result of the return is decided. There is one criterion: the expense document plus proof of traceable payment. For almost everything, the first is not enough without the second.
| Category | What to bring | Watch out for |
|---|---|---|
| Medical | Pharmacy receipts showing your codice fiscale, receipts for visits and tests, dentist invoices, costs of glasses and prostheses | Cash is still accepted for medicines and public health facilities; for everything else traceable payment is needed |
| Education | Receipts for fees, school meals, enrolment, university fees | Each item has its own cap: bring every receipt, not an estimate |
| Renting your home | Registered tenancy agreement and rent receipts | Without registration there is no deduction |
| Mortgage on your main home | The bank's statement of interest paid, purchase deed, notary fees | You need the interest statement, not the instalment: the capital portion is not deductible |
| Renovation and energy work | Invoices, bonifici parlanti (bank transfers with the required tax wording), mandatory notifications | The transfer must be the dedicated type: an ordinary one loses the benefit |
| Insurance and pensions | Statements of premiums paid and contributions to pension funds | Only some policies give the right to a deduction |
| Children's sport and activities | Receipts from gyms and sports clubs | Applies within age and amount limits |
| Domestic workers and carers | Payment slips for contributions paid and documents on the employment | Contributions and the cost of a carer follow two different rules |
Group your receipts by category and by person before you come. It sounds like a detail: it cuts the appointment in half and lowers the risk of an expense being left out.
04 · If you own property
Homes, land and lettings
- Land registry extracts or at least the cadastral details of each property you own, including partial shares.
- Deeds of purchase, sale, donation or inheritance made during the year.
- Registered tenancy agreements, if you let property, stating whether you opted for the cedolare secca (the flat tax on rental income).
- Rent actually received, and documents showing any arrears together with the eviction.
- Property abroad: identifying details, value and taxes paid in the country where it is located.
The case that always slips through
The share of a property inherited years ago and never taken into account.
- Even a very small share must be declared and counts towards income
- If the property is kept vacant, it is taxed differently from a main home
- A property lent free of charge to your children has its own rules, which need to be documented
- Outbuildings and annexes follow the home, but only within the limits set for each category
05 · Finding them
Where to find each document
Many of these documents do not need to be requested from any office: you can download them in a few minutes with SPID or CIE (the Italian digital identity systems). If you do not yet have a digital identity, it is the first thing to sort out, because you need it every year.
INPS portal
The Certificazione Unica for social security benefits, contribution statement, benefits received. INPS is the Italian social security institute.
Sistema Tessera Sanitaria
The national health card system: a summary of the medical expenses sent in by pharmacies and clinics, useful so that none are forgotten.
Online banking
Mortgage interest statement, receipts for renovation transfers, statements of insurance premiums.
Catasto
Land registry extracts and floor plans of properties, also through the practice if you do not have direct access.
Employer
The Certificazione Unica for the year, which by law must be handed over by a set deadline.
06 · Missing documents
What happens if a document is missing
It depends which one. The useful distinction is between documents that block the return and documents that reduce its result.
Blocks
The Certificazione Unica for a job. Without it, the income cannot be determined and the return cannot be completed.
Reduces
An expense receipt. The return is filed anyway, but that deduction is lost for that year.
Can be recovered
A document found after submission is dealt with through a supplementary return, within the time limits allowed.
Cannot be recovered
An expense paid in cash where traceable payment was required. No document can fix that.
When a document is missing but exists, it is almost always better to postpone the appointment by a few days than to give up the deduction: recovering it later costs a supplementary return.
Frequently asked
The questions that keep coming up
Do I have to bring my pharmacy receipts one by one?
Bring them all, but there is no need to stick them onto a sheet. Receipts showing your codice fiscale also feed into the Sistema Tessera Sanitaria, so most of them are already visible.
The cross-check is still worth doing: purchases made with a family member's card, or at facilities that did not send in their data, sometimes go missing.
I have lost my Certificazione Unica. What can I do?
If the employer is still in business, ask them for it. If it concerns INPS benefits, you can download it from your personal area on the portal.
Where the company no longer exists, the figure is still in the dichiarazione precompilata (the pre-filled return), which you can view in the Agency's personal area.
Can I claim the expenses of my adult son or daughter?
Yes, if your child is a dependant for tax purposes and you paid the expense. What counts is who paid and for whom.
If the expense is shared between the parents, the percentage must be stated: the two shares together cannot exceed one hundred per cent.
Do I need to bring the original documents?
Yes, the originals must be shown because the CAF (the authorised tax assistance centre) checks them and keeps a copy: the visto di conformità (the compliance check on the return) rests on that check.
You can send copies ahead by email so the work can be prepared, but the original must still be shown.
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The list reaches you before the appointment, tailored to your case
You do not need to bring everything: you need to bring what applies to you. When you book, we send you the list already filtered for your situation.