# Verification record — `it/agenzia-entrate/modello-730` v1.0.0 This file is the **source-review record** for this document version, per the [`manual-source-review-v1`](../../../../../practices/manual-source-review-v1.md) practice. It documents the provenance of the published fields and states the current verification claim honestly. ## Current claim - **`status`:** `draft` - **`verification.method`:** `manual-source-review-v1` - **`verification.lastVerifiedAt`:** `2026-07-11` This is a `GovSchema Standard Research` cycle (**GOV-2382**). Italy was not previously in the registry (35 jurisdictions live before this cycle). This document opens Italy as the **36th jurisdiction**, via its Taxes vertical, sourced from Agenzia delle Entrate's Modello 730/2026 — the flagship annual income tax return for employees/pensioners. ## Sources examined and fetched fresh ### Source 1 (primary `source`, the form) - **Authority:** Agenzia delle Entrate (AdE). - **Document:** Modello 730/2026, "Redditi 2025" — the current version as published on `agenziaentrate.gov.it`'s own "730-2026 — Modello e istruzioni" landing page at the time of this cycle's retrieval. - **URL:** `https://www.agenziaentrate.gov.it/portale/documents/20143/9764684/730_modello_2026.pdf` (direct PDF); landing page: `https://www.agenziaentrate.gov.it/portale/730-2026/modello-e-istruzioni` (HTTP 200, confirmed live 2026-07-11 — an earlier draft of this document cited a different, now-404 URL path for this landing page; corrected after CI's `verify-sources` check caught it). - **Fetched:** direct `curl` from this sandbox, 2026-07-11. **HTTP 200**, no login/CAPTCHA/WAF gate, no `WebFetch` fallback needed (unlike some other gov PDF hosts this registry has previously hit timeouts against). - **Size:** 1,054,909 bytes (matches the pre-scouted ~1.05MB figure). - **sha256:** `e7fa9aa859e165878a5093e9c1ae23ee4c463d05dd25d738d63982088be257d9` - **Pages:** 24 (confirmed via `pdfjs-dist`'s own `doc.numPages`, matching the pre-scouted figure). - **Extraction method:** `pdfjs-dist` 4.10.38, `legacy/build/pdf.mjs`. `page.getAnnotations()` returned **zero** Widget annotations across all 24 pages — a static, print/hand-fill template, not a fillable PDF (confirmed independently in this cycle, matching the pre-scouted finding). A first pass used `page.getTextContent()` directly (PDF content-stream reading order), which is legible for simple sections but interleaves columns unpredictably in the dense multi-column Quadro C/Quadro E grids. A second pass grouped each page's text items by their own `transform` y-coordinate into rows (rounded to a 3-unit bucket) and sorted each row by x-coordinate — a coordinate-based reading-order reconstruction, the same technique this registry has used before for other out-of-order generic-grid forms (e.g. `dk/skattestyrelsen/oplysningsskemaet`) — which reliably recovered the form's own printed casella sequence (A1-A6, B1-B12, C1-C18, D1-D5, E1-E83, F1-F15, ...) in correct visual reading order. - **What it confirms:** every casella code and printed label this schema's `fields[]`/`documents[]` cite, in place, cross-checked against the istruzioni's own field-by-field explanation (Source 2). ### Source 2 (companion, the istruzioni) - **Document:** "730/2026, ISTRUZIONI PER LA COMPILAZIONE" (aggiornate al 28 maggio 2026). - **URL:** `https://www.agenziaentrate.gov.it/portale/documents/20143/9764684/730_2026_istruzioni_+agg+28+05+2026.pdf` - **Fetched:** direct `curl`, 2026-07-11. **HTTP 200**, no gate. - **Size:** 3,552,969 bytes. - **sha256:** `0f09c12914f1132f8114cf22e836915d4f9f8fabe99888923bdb1316ffcfe8e6` - **Pages:** 175 (a much larger document than the form itself, since it covers every quadro's field-by-field instructions, appendix tables, and worked examples). - **Extraction method:** same `pdfjs-dist` pipeline as Source 1 (plain `getTextContent()` reading order, sufficient for this document's predominantly single-column prose layout). - **What it confirms:** the exact numbered-`Rigo`/`Colonna` explanation for every casella this schema models (e.g. "Righi da C1 a C3 - Redditi di lavoro dipendente e assimilati", "Rigo E21 - Contributi previdenziali e assistenziali"), the enum values for every coded column, the eligibility thresholds (e.g. EUR 129.11/EUR 6,197.48 for medical-expense reliefs), and the verbatim signature-declaration text. ## Casella-to-field mapping method For every field this schema models, the same three-step process was used: 1. Locate the casella's printed code (e.g. `E21`) and its immediately adjacent printed label in the coordinate-reconstructed Modello 730 text (Source 1). 2. Locate the istruzioni's own numbered explanation for that exact code (e.g. `grep -n "Rigo E21"` against the istruzioni's plain-text extraction, Source 2), which states the field's meaning, its column breakdown (when a rigo has multiple columns), any coded-enum values, and any eligibility caps/thresholds. 3. Cross-check the two: the form's own printed label plus the istruzioni's fuller explanation, and only then write the field's `label`/`description`/ `validation`/`sourceRef`. This is the same "printed casella self-documents the position, istruzioni self-documents the meaning" method already applied to `pl/mf/zeznanie-pit-37` and `es/aeat/declaracion-censal-personas-fisicas-modelo-030`, both also non-AcroForm, fully self-labelled static templates. ## Scope: what v1.0.0 models and what it defers Modello 730/2026 is a large, multi-quadro return (24 pages covering land income, building income, employment/pension income, capital/miscellaneous income, deductions, tax credits, advance payments, and more). Per this registry's established convention for large annual-return forms (Denmark's Oplysningsskemaet, Finland's 50A, South Africa's ITR14 family), v1.0.0 scopes to the common salaried-employee/pensioner core and explicitly defers the rest, rather than attempting all 24 pages in one version or silently omitting sections without disclosure. **Modelled in v1.0.0:** | Section | Representative fields | Modelled scope | |---|---|---| | Frontespizio, Tipo di dichiarazione | `taxReturnFilingMode`, `integrativeReturnCode`, `jointFiling`, `firstFilingDeclaration` | Full for the primary taxpayer module | | Frontespizio, Dati del contribuente | `taxpayerTaxId`, `surname`, `firstName`, `sex`, `dateOfBirth`, `birthPlace`, `birthProvince` | Full | | Frontespizio, Residenza anagrafica | `residenceComune`, `residenceProvince`, `residencePostalCode`, `residenceAddress` | Full (block itself is conditionally relevant only when residence changed or first filing, per the form's own instruction — modelled as always-available optional fields) | | Frontespizio, Domicilio fiscale | `domicilioFiscale2025Comune/Provincia` (required), `domicilioFiscale2026Comune/Provincia` (optional) | Full | | Frontespizio, Telefono e posta elettronica | `phone`, `mobile`, `email` | Full | | Frontespizio, Situazioni particolari | `specialTaxpayerSituation` | Only the primary-module casella; see judgment call 1 | | Familiari a carico | `spouseTaxId`/`spouseMonthsAsDependent` + 4 bounded dependent slots (`dependentNRelationship`/`Disability`/`TaxId`/`MonthsAsDependent`/`DeductionPercentage`) | Simplified; see judgment call 2 | | Quadro C, Sezione I | `employmentIncomeRowN{Type,ContractType,Amount}` (rows 1-3, caselle C1-C3) | Full for the 3-row income table | | Quadro C, Sezione III-IV | `irpefWithheld`, `ritaSubstituteTaxWithheld`, `regionalSurtaxWithheld`, `municipalSurtaxAdvance2025`, `municipalSurtaxBalance2025`, `municipalSurtaxAdvance2026` (C9-C13) | Full | | Quadro E, Sezione I | `medicalExpensesExemptPathologies`/`medicalExpenses` (E1), `medicalExpensesForNonDependentFamilyMembers` (E2), `medicalExpensesForDisability` (E3), `mortgageInterestContractCode`/`mortgageInterestAmount` (E7) | Only these 4 righi of Sezione I's ~14 righi | | Quadro E, Sezione II | `mandatoryPensionContributions` (E21) | Only this 1 rigo of Sezione II's ~13 righi | | Firma della dichiarazione | `documents[].signatureDeclaration` | Modelled as an attestation, not a field | Total: **67 `fields[]` entries** and **4 `documents[]` entries**. **Explicitly deferred (out of scope for v1.0.0):** - **Quadro A** (redditi dei terreni — land income) and **Quadro B** (redditi dei fabbricati — building/property income), including the rental cedolare-secca election and IMU-related fields. Property income is common but a materially separate v1.1.0-scale addition (Quadro B alone runs to 13 columns across 5 righi plus 3 sub-sections on registered lease contracts). - **Quadro C, Sezione II** (other assimilated income: co.co.co-style compensation, family allowances) and **Sezioni V-VIII** (welfare aziendale/fringe-benefit reductions, impatriate-worker/researcher tax regimes, tip taxation for the tourism/hospitality sector, in-kind benefits) — niche relative to ordinary wage/pension income. - **Quadro D** (redditi di capitale, lavoro autonomo, redditi diversi — capital gains, self-employment income, and miscellaneous other income) in its entirety. - **Quadro E, remainder** — vehicle/guide-dog expenses for disability (E4, E5), previously-instalmented medical expenses (E6), leasing payments (E14), the entire E22-E83 catalog of coded "altri oneri deducibili"/ "altre detrazioni" (spousal alimony, building-renovation/superbonus/ sismabonus incentives, energy-efficiency incentives, rent-relief deductions for tenants, and more) — by far the largest deferred section by row count, but each individual rigo is a narrow, rarely-applicable case relative to the four modelled here. - **Quadro F** (acconti, ritenute, eccedenze — advance-payment reconciliation, other withholding, prior-year credit carryforwards) and **Quadro G onward** (tax credits, RITA, additional data, regional-surtax computation, cryptoasset/foreign-asset reporting, etc.). - **The 8x1000/5x1000/2x1000 tax-destination elections** (choice of religious confession / non-profit / political-party recipient for a fraction of IRPEF) — a distinct signature-gated election block, not part of the income/deduction core. - **The second frontespizio module** used when a legal representative, guardian, or heir files on behalf of the taxpayer (its own identifying data block) — see judgment call 1. - **Every downstream computed-arithmetic result** (Mod. 730-3, the settlement worksheet the withholding agent/Caf/professional produces from these inputs) — this schema captures declared inputs only, consistent with this registry's established convention (e.g. `pl/mf/zeznanie-pit-37` omitting its own computed-arithmetic chain) of not fabricating a downstream total from an admittedly incomplete input set. ## Judgment calls 1. **`specialTaxpayerSituation` models only the primary taxpayer's own frontespizio casella, not the second frontespizio module.** Per the istruzioni ("Dichiarazione presentata da soggetto diverso dal contribuente"), when a representative/guardian/heir files on behalf of the taxpayer, the paper form requires a *second* frontespizio module identifying that other person (their own codice fiscale, name, address, etc.) and, for an heir, an additional "Data carica erede" field and a "Mod. 730 dipendenti senza sostituto" casella. Modelling that second module would roughly double the frontespizio's field count for a comparatively rare filing scenario; this v1.0.0 discloses the gap rather than silently omitting it, and keeps only the single-casella signal (`specialTaxpayerSituation`) on the primary module, matching this registry's precedent of a disclosed narrower scope over a fabricated full model (e.g. `pl/mf/zeznanie-pit-37`'s joint-filing spouse columns). 2. **The Familiari a carico (dependents) table is simplified relative to the live form.** The paper form's row 1 (coniuge/spouse) and rows 2-5 (up to 4 further dependents) share one physical checkbox-column set (C/F1/F/G/D/P) whose available values differ by row (row 1 offers only `C`; rows 2-5 offer `F1`/`F`/`G`/`D`/`P`, with `F1` only meaningful on row 2 since it denotes the *eldest* dependent child). This schema flattens that into a bounded `dependent1`..`dependent4` set (the same bounded repeating-group flattening convention this registry has used for DK's entrant/child rows and FI's custody-of-children-outside-Finland rows), with `dependent1Relationship` offering `primo_figlio` and `dependent2-4Relationship` omitting it (since only the first dependent row can be the eldest child). The disability flag (`D`) is modelled as an independent boolean per the istruzioni's own statement that it "non è necessario barrare anche la casella 'F'" when marked — i.e., it is not strictly a modifier of the F/F1 checkbox, so keeping it a separate field is the more faithful reading. Not modelled: the finer sub-flags for pre-adoptive foster placement (affido preadottivo) and the columns distinguishing "100%" single-parent detraction claims and joint-custody percentage splits beyond the plain `dependentNDeductionPercentage` figure — these are real but comparatively narrow refinements on top of the modelled core. 3. **`taxReturnFilingMode` is derived from the absence/presence of the letter "A" in the "730 senza sostituto" casella, not a directly-labelled enum on the form.** The ordinary case (a withholding agent performs the year-end adjustment) corresponds to the casella being left blank; this schema makes that an explicit `con_sostituto` enum value rather than requiring a consumer to infer "blank means ordinary" — a deliberate translation of a presence/absence casella into a positive two-value enum, disclosed here rather than left implicit. 4. **Money fields use `type: "number"` with only a `minimum: 0` constraint**, matching this registry's established convention (e.g. `pl/mf/zeznanie-pit-37` judgment call 5) of modelling a split euro/cent-box currency amount as one decimal number, rather than a stricter cent-precision pattern. 5. **`taxpayerTaxId`/`spouseTaxId`/`dependentNTaxId` use a generic 16-character alphanumeric pattern (`^[A-Z0-9]{16}$`)**, not the full structural codice-fiscale regex (which encodes surname/name consonants, birth year/month/day, sex offset, and comune belfiore code with a checksum letter). The generic pattern is deliberately chosen to avoid silently rejecting a syntactically valid but structurally unusual codice fiscale (e.g. a provisionally-assigned numeric-only code for a foreign national); this is disclosed rather than presented as a full checksum validator. 6. **No `requiredWhen`/conditional-gating rule was fabricated for a constraint the sources state only in prose with no actual keyable form field.** For example, the istruzioni states dependents' relief percentages must sum to specific splits between parents (50/50 by default, or 100/0 by agreement) — a real constraint, but not backed by any single casella this schema could gate on without inventing a synthetic field; it is disclosed in `dependent1DeductionPercentage`'s own `description` instead of encoded as a fabricated `crossFieldValidation` rule. 7. **`documents[].medicalExpenseDocumentation` and `.mortgageInterestDocumentation` use `requiredWhen` with a `greaterThan: 0` numeric condition**, not a `notEquals ""` string condition against an optional field — deliberately avoiding the notEquals-empty-string absent-field bug this registry has previously caught (an absent numeric field is `undefined`, which `greaterThan` correctly treats as not satisfying the condition, unlike a `notEquals ""` check against a field that may legitimately be entirely absent). ## Test run (Phase 3) No live submission was attempted: Modello 730 senza sostituto is filed through Agenzia delle Entrate's own authenticated portal (via SPID/CIE/CNS digital identity) or through a Caf/professional intermediary, and the con sostituto route is filed through the taxpayer's own employer/pension-fund payroll system — submitting fabricated taxpayer data against Italy's live tax administration is not a safe or reversible action. Instead, two fully hand-constructed mock records were built from this document's own field inventory and validated with a purpose-written script (`validate_instance.mjs`) that compiles `schema.json`'s own `fields[]` (`type`/`validation`/`required`) into a JSON Schema draft 2020-12 document and checks it with `ajv`, plus a from-scratch evaluator for the shared Condition grammar (leaf `field`/operator, and `all`/`any`/`not` composition) that checks both `fields[].requiredWhen` and every `documents[]` entry's static `required`/`requiredWhen` status against a `documents: [{id, provided}]` array — deliberately checking `documents[]` requiredness explicitly rather than only `fields[]`, since this registry's own accumulated experience is that conformance checkers routinely pass "0 errors" while silently skipping `documents[]` altogether. ``` $ node validate_instance.mjs registry/it/agenzia-entrate/modello-730/1.0.0/schema.json \ conformance/it/agenzia-entrate/modello-730/1.0.0/employed-single-filer-minimal-required-only.json Static (required/type/pattern/enum) validation: PASS requiredWhen/documents[] conditional validation: PASS OVERALL: PASS $ node validate_instance.mjs registry/it/agenzia-entrate/modello-730/1.0.0/schema.json \ conformance/it/agenzia-entrate/modello-730/1.0.0/pensioner-with-dependents-mortgage-and-medical-expenses.json Static (required/type/pattern/enum) validation: PASS requiredWhen/documents[] conditional validation: PASS OVERALL: PASS ``` **Mutation controls** — five negative fixtures, each targeting a distinct validation rule, run against the same script to confirm it actually catches violations rather than passing vacuously: ``` $ # mutation-control-missing-required-field.json: 'surname' (required: true) removed Static (required/type/pattern/enum) validation: FAIL - (root) must have required property 'surname' requiredWhen/documents[] conditional validation: PASS OVERALL: FAIL $ # mutation-control-missing-required-document.json: 'signatureDeclaration' document omitted Static (required/type/pattern/enum) validation: PASS requiredWhen/documents[] conditional validation: FAIL - document 'signatureDeclaration' is required (static required:true) but not provided OVERALL: FAIL $ # mutation-control-missing-conditional-document.json: mortgageInterestAmount/medicalExpenses $ # both > 0 but medicalExpenseDocumentation/mortgageInterestDocumentation not provided Static (required/type/pattern/enum) validation: PASS requiredWhen/documents[] conditional validation: FAIL - document 'medicalExpenseDocumentation' is required (requiredWhen matched) but not provided - document 'mortgageInterestDocumentation' is required (requiredWhen matched) but not provided OVERALL: FAIL $ # mutation-control-enum-violation.json: 'sex' set to 'X' (only 'M'/'F' valid) Static (required/type/pattern/enum) validation: FAIL - /sex must be equal to one of the allowed values requiredWhen/documents[] conditional validation: PASS OVERALL: FAIL $ # mutation-control-pattern-violation.json: 'taxpayerTaxId' shortened to 5 characters Static (required/type/pattern/enum) validation: FAIL - /taxpayerTaxId must match pattern "^[A-Z0-9]{16}$" requiredWhen/documents[] conditional validation: PASS OVERALL: FAIL $ # mutation-control-range-violation.json: 'dependent1DeductionPercentage' set to 150 (max 100) Static (required/type/pattern/enum) validation: FAIL - /dependent1DeductionPercentage must be <= 100 requiredWhen/documents[] conditional validation: PASS OVERALL: FAIL ``` The `mutation-control-missing-conditional-document.json` case is the one that specifically exercises `documents[].requiredWhen` (as opposed to the plain static-`required` case in `mutation-control-missing-required-document .json`) — a validator that only checks static `required: true` documents and ignores conditional `requiredWhen` rules would incorrectly accept this fixture, which is exactly the gap this fixture exists to catch. Both meta-schema validators were run against the finished document and pass clean: ``` $ node tools/validate.mjs registry/it/agenzia-entrate/modello-730/1.0.0/schema.json ok registry/it/agenzia-entrate/modello-730/1.0.0/schema.json 1/1 document(s) passed. $ node tools/validate-ajv.mjs registry/it/agenzia-entrate/modello-730/1.0.0/schema.json ok registry/it/agenzia-entrate/modello-730/1.0.0/schema.json [v0.3] 1/1 document(s) validated against the meta-schema (ajv 2020-12). ``` A full-registry run of both validators (362 documents total, including this one) also passed clean, and `tools/govschema-client/registry-index.json` was regenerated via `npm run build-index` (in `tools/govschema-client/`, after `npm ci --include=dev` since a plain `npm ci` under a local `NODE_ENV= production` skips `ajv`'s devDependency install) to include this document's entry. ## Italy's other five verticals (screened this cycle, not authored) - **DMV**: a strong pre-scouted follow-on candidate exists — Modello TT2119, Ministero delle Infrastrutture e dei Trasporti / `ilportaledellautomobilista.it`, confirmed unauthenticated, ~13 pages, real embedded text layer, no AcroForm widgets, its own lettered/coded operation-type table. Not authored this cycle (one-deliverable-per-PR convention); tracked in CATALOG.md's Known Gaps section as this cycle's next candidate. - **Passport** (Polizia di Stato Modello 308): the form's actual fillable pages are a scanned image with zero extractable text (confirmed via `pdfjs-dist` returning no text-content items for those pages); only the separate instructions page carries real text. A dead end for this specific publishing pattern. - **Business Formation** (Registro Imprese ComUnica): digital-signature/ telematic-only, filed via commercialisti (accountant) intermediaries through the Camere di Commercio's own telematic channel; no plain downloadable fillable modulo for direct citizen use. - **National ID** (Carta d'Identità Elettronica): fully appointment-based at the comune with mandatory in-person biometric capture; no downloadable application form for the main flow. - **Visa** (Farnesina's national D-visa form): a confirmed field-for-field duplicate of the already-modelled `de/auswaertiges-amt/national-visa-application` EU-harmonized template, the same finding this registry has already reached for Poland's and Spain's equivalent forms. See CATALOG.md's Known Gaps & Opportunities section for the full disclosure of all five.