Pre -filled 730 model, documents and justification to be kept for 5 years (but only if inserted manually)

Who chooses to send the pre -filled 730 without making changes He can do without keeping the documentation relating to the charges communicated to the Revenue Agency by third parties, such as banks, insurance or pharmacies. However, if you intervene with variations – for example by adding new expenses or changing the amounts – then Conservation of documents becomes mandatory.

Documents and justified for the 730: the rules to follow

This is what established by article 5 of Legislative Decree 175/2014, in line with the consolidated practice of the financial administration. The ratio is simple: When the data in the declaration are the result of the communications already received by the Agency, no further evidence is needed. But if the taxpayer intervenes for correct or integratewill then be called to justify these changes in case of checks.

How the controls work

The discipline on the conservation of documents is intertwined with the rules on formal controls (pursuant to article 36-ter of Presidential Decree 600/73). In concrete, Documental checks can only be activated on the charges that the taxpayer has changed compared to the version proposed by the Revenue Agency. On the contrary, for the expenses left unchanged, there are no formal checks on the documentation.

But be careful: This does not exclude any investigations on the real existence of the conditions to benefit from tax breaks. For example, in order to deduct the interest expense on the mortgage, the agency may ask to demonstrate that the property has been used as a main residence, an essential condition for the deduction. The same principle applies to the data contained in the Single certification (Cu) sent by the substitutes: the taxpayer could also be called to provide clarifications on those amounts if inconsistencies emerge (circular 14/and/2023, par. 7.5).

Some practical examples

Let’s see some practical examples. If in the pre -filled 730 they were not modified health costsit is not necessary to keep receipts, invoices or medical receipts: those data have already been transmitted via the health card system. However, if rumors are not present in the pre -filled – as an expense made abroad – Then the documentation will be preserved. Alternatively, it is possible to keep the summary prospectus of the Health Card System, accompanied by the related justification.

Similar speech for interests on mortgages: If the preloaded data are accepted without changes, the taxpayer will have to keep only the documents that certify the subjective requirements, such as the use of the property as the main home. It is not necessary to retain the payment quietanations already communicated by the credit institutions again.

How to keep the documents

The shape of the conservation is free: Both paper copies and digital scans are fine, provided they are legible and intact. The tax documentation must be kept Until 31 December of the fifth following year to the one in which the declaration was presented. Therefore, for a 730 sent in 2025 (relating to the tax year 2024), the documents must be kept until 31 December 2030.

There is an important exception: in the case of installments, for example for renovation expenses or for the purchase of subsidized appliances With the mobile bonus, the term extends until the end of the prescription period linked to the declaration in which the last installment is deducted. In essence, if the last fee is deducted in 2034, the documentation will be kept until 31 December 2039.