Three deadlines in November shape Italy's tax calendar
Italy's Revenue Agency has set a series of deadlines through late October and early November that affect anyone who filed a tax return, owes local authority debts, or runs a business. The dates cover corrective filings for the Modello 730, the new "rottamazione quinquies" debt amnesty, and the two-year preventive agreement for the self-employed.
Correcting the 730: two paths, two deadlines
Taxpayers who already submitted a Modello 730 and realised they omitted deductible expenses — medical costs, mortgage interest, or education fees — can still make corrections. The system offers two different routes depending on what the correction achieves and when it is filed.
If the change produces a larger refund, a smaller tax debt, or leaves the tax unchanged, the 730 integrativo remains available until Monday 26 October 2026. This option requires filing through a CAF or a qualified professional, even for those who originally submitted the pre-filled 730 independently via the Revenue Agency's online portal. The taxpayer must provide all documentation supporting the changes.
Where the correction reduces a credit or increases a debt owed to the state, the 730 integrativo cannot be used. In those cases, the only option is the Modello Redditi Persone Fisiche, the more comprehensive tax return formerly known as Unico. This route also applies to anyone who missed the original 730 deadline entirely. The final deadline for the Redditi PF is 2 November 2026.
What corrections favour the taxpayer
The 730 integrativo accepts only changes that benefit the taxpayer or leave the position neutral. According to the Revenue Agency's online magazine FiscoOggi, qualifying corrections include:
• Forgotten deductible expenses such as health costs, mortgage interest, rent bonuses, or building renovation credits
• Additional income that was already correctly taxed elsewhere
• Changes to employer details where the substitute withholding agent is corrected
• Family-dependent data affecting allowances
When filing the integrativo, the taxpayer submits a complete new 730 form, marking the appropriate box on the front page: code 1 for corrections that increase a credit or reduce a debt, code 2 for changes limited to employer data.
Beyond the 26 October cutoff for the integrativo, taxpayers still seeking a favourable correction must use the Redditi PF as a "corrective" filing by 2 November, or later as an "integrative" declaration within specific statutory time limits.
Debt amnesty opens 16 October
A separate deadline concerns Italians with outstanding debts to local authorities. From Friday 16 October until 15 December 2026, citizens can apply for the rottamazione quinquies, a debt relief measure administered by the Agenzia delle Entrate-Riscossione.
The scheme allows taxpayers to extinguish debts handed to the collection agency between 1 January 2000 and 31 December 2023 by paying only the principal capital owed. Sanctions, interest, and collection fees are reduced to zero.
The measure covers debts referred by local entities that chose to participate. According to the list published by the collection agency, approximately 1,500 local bodies have joined, including Rome, Naples, Genoa, Palermo, Venice, and Bari. Milan, Turin, Bologna, and Florence have not signed up. The list is available at www.agenziaentrateriscossione.gov.it.
Eligible debts include IMU, TARI, TASI, car tax, and local traffic fines, provided the originating authority adhered to the programme. Debts already settled under previous amnesty rounds are excluded. Debts already being paid through active instalment plans are excluded if they became active after 30 September 2025.
The National Council of CAFs announced that its network of 42 affiliated centres has trained staff to assist taxpayers throughout the process. Applicants will receive communication of amounts owed by 28 February 2027, with the first payment due by 31 March 2027. Payment can be made in a single instalment or spread across up to 54 bimonthly payments.
Preventive agreement for businesses and professionals
A third deadline affects self-employed workers and business owners. The deadline to join the Concordato Preventivo Biennale for 2026-2027 is 2 November.
The preventive agreement, introduced to encourage voluntary compliance, is open to taxpayers with business or professional income subject to synthetic reliability indices (ISA) for the 2025 tax year. Both first-time applicants and those renewing from the 2024-2025 period may apply.
Those renewing receive additional incentives. The Revenue Agency circular signed by director Vincenzo Carbone outlines exemptions from the conformity check requirement — up to €100,000 annually for VAT credits and €70,000 for direct taxes and IRAP. Renewing members also gain exemption from guarantees on VAT refunds up to €100,000, and the statute of limitations for audit activity moves forward by two years.
Additional benefits include interest-free instalment plans for balance and advance payments tied to the agreement period, and a special settlement option allowing payment of substitute taxes on prior years at favourable rates.
The Agency's circular replaces previous guidance and incorporates changes introduced by the so-called "Omnibus decree". Taxpayers may formalise adherence alongside their tax return, or by submitting the CPB model with only the front page of the Redditi 2026 form.
