{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "it/agenzia-entrate/modello-730",
  "version": "1.0.0",
  "title": "Italy Annual Income Tax Return for Employees and Pensioners (Modello 730/2026)",
  "description": "The Italian Modello 730, the simplified annual personal income tax return ('Dichiarazione dei redditi delle persone fisiche') available to employees, pensioners, and other taxpayers with a substitute d'imposta (withholding agent) able to perform the year-end tax adjustment (conguaglio) directly in their paycheck or pension payment, or, since recent years, filable 'senza sostituto' (without a withholding agent) directly with the Agenzia delle Entrate, a Caf, or a qualified professional. The current version, Modello 730/2026, covers tax year 2025 (filed by the 30 September 2026 deadline in the ordinary case). This document models the common salaried-employee/pensioner core: the taxpayer's own identifying data and residence/domicile (frontespizio), the family-dependents schedule (prospetto dei familiari a carico) for a spouse and up to four further dependents, Quadro C Section I's employment/pension income rows and Sections III-IV's IRPEF/regional/municipal surtax withholding rows, and Quadro E's most common Section I/II deductions (medical expenses, principal-residence mortgage interest, mandatory pension/welfare contributions). It deliberately does NOT model: Quadro A (land income) and Quadro B (building/property income); Quadro C Sections II (other assimilated income), V-VIII (welfare/fringe-benefit/tip/impatriate-worker regimes); Quadro D (capital gains, self-employment, and miscellaneous other income); the remainder of Quadro E (vehicle/guide-dog expenses for disability, leasing payments, spousal alimony, building-renovation/superbonus/energy-efficiency incentives, rent-relief deductions, and the E26-E83 catalog of coded 'altri oneri'); Quadro F (advance payments/withholding reconciliation/tax credits carried forward) and Quadros G through T (tax credits, additional data, RITA, cryptoasset/foreign-asset reporting, regional surtax computation, etc.); the 8x1000/5x1000/2x1000 tax-destination elections; the second frontespizio module used when a representative/guardian/heir files on behalf of the taxpayer; and every downstream computed-arithmetic result the withholding agent/Caf/professional calculates from these inputs (the return's own worksheet, Mod. 730-3). See VERIFICATION.md for the full scope rationale and every disclosed judgment call. GovSchema is independent and is not affiliated with, endorsed by, or operated by the Government of Italy or the Agenzia delle Entrate.",
  "status": "draft",
  "jurisdiction": {
    "country": "IT",
    "level": "national"
  },
  "authority": {
    "name": "Agenzia delle Entrate",
    "abbreviation": "AdE",
    "url": "https://www.agenziaentrate.gov.it/portale/730-2026/modello-e-istruzioni",
    "operatedBy": {
      "name": "Agenzia delle Entrate",
      "abbreviation": "AdE",
      "url": "https://www.agenziaentrate.gov.it",
      "basis": "Art. 51-bis and art. 13 del D.Lgs. 21 novembre 2014, n. 175 (semplificazione fiscale), and D.P.R. 22 luglio 1998, n. 322 (modalità di presentazione delle dichiarazioni); the form itself is approved each year by a Provvedimento del Direttore dell'Agenzia delle Entrate."
    }
  },
  "process": {
    "type": "filing",
    "language": "it-IT"
  },
  "source": {
    "url": "https://www.agenziaentrate.gov.it/portale/documents/20143/9764684/730_modello_2026.pdf",
    "retrievedAt": "2026-07-11",
    "documentRef": "Modello 730/2026, Redditi 2025 — a genuine, current PDF hosted directly on agenziaentrate.gov.it, no login/CAPTCHA/WAF gate, its own printed casella codes (A1-A6, B1-B12, C1-C18, D1-D5, E1-E83, F1-F15, ...) self-documenting every field's position, cross-referenced field-by-field against the companion istruzioni document's own numbered 'Rigo'-by-'Rigo' explanations"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-11",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-11",
    "notes": "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, via its Taxes vertical, sourced from Agenzia delle Entrate's Modello 730/2026 (the flagship annual income tax return for employees/pensioners). Both the form PDF and its istruzioni companion were fetched fresh via direct curl (HTTP 200 on both, no login/CAPTCHA/WAF gate, no WebFetch fallback needed) and extracted with pdfjs-dist: the form has zero AcroForm Widget annotations across all 24 pages (a static print/hand-fill template, not a fillable PDF) but a genuine embedded text layer, with every field keyed to a printed casella code (e.g. C1, C9, E1, E21) that the istruzioni document explains rigo-by-rigo under its own numbered heading (e.g. 'Rigo E21 - Contributi previdenziali e assistenziali'). This is the same source tier this registry already accepted for pl/mf/zeznanie-pit-37 (171 self-documenting numbered positions, no AcroForm) and es/aeat/declaracion-censal-personas-fisicas-modelo-030 (coordinate-matched printed reference numbers, no AcroForm). This v1.0.0 deliberately scopes to the common salaried-employee/pensioner core and defers the remaining ~20 of 24 pages (property/land income, capital gains and self-employment income, most of Quadro E's dozens of coded niche deductions, tax-credit and advance-payment quadri, and the 8x1000/5x1000 elections) — see VERIFICATION.md for the complete field inventory, every disclosed scope/judgment-call decision, and a mock conformance test run. The same cycle also screened Italy's other five verticals: DMV has a strong pre-scouted follow-on candidate (Modello TT2119, Ministero delle Infrastrutture e dei Trasporti); Passport (Polizia di Stato Modello 308) is a scanned-image dead end with zero extractable text on its fillable pages; Business Formation (Registro Imprese ComUnica) is digital-signature/telematic-only via commercialisti intermediaries with no plain downloadable form; National ID (Carta d'Identità Elettronica) is fully appointment-based with mandatory in-person biometric capture and no downloadable form; Visa (Farnesina's national D-visa form) is a confirmed field-for-field duplicate of the already-modelled de/auswaertiges-amt/national-visa-application EU-harmonized template. See CATALOG.md's Known Gaps entry for Italy for the full disclosure of all five."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-11"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "taxpayerTaxId",
      "label": "CODICE FISCALE DEL CONTRIBUENTE",
      "type": "string",
      "required": true,
      "description": "The taxpayer's 16-character Italian codice fiscale, obbligatorio (mandatory) per the form's own label.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio",
      "classification": "sensitive-pii",
      "validation": {
        "pattern": "^[A-Z0-9]{16}$"
      }
    },
    {
      "name": "taxReturnFilingMode",
      "label": "730 senza sostituto",
      "type": "enum",
      "required": true,
      "description": "Whether this return is filed with a substitute d'imposta (withholding agent, typically the employer/pension fund) who performs the year-end adjustment directly in the taxpayer's pay ('con_sostituto', the ordinary case — no casella is marked), or filed 'senza sostituto' (letter 'A' entered in the 730 senza sostituto casella) by an employee with no withholding agent able to perform the adjustment, on behalf of a deceased taxpayer, or by a taxpayer who declines the withholding agent's intermediation.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, casella '730 senza sostituto'; Istruzioni p.17/175 ('la lettera “A” nella casella “730 senza sostituto”')",
      "validation": {
        "enum": [
          "con_sostituto",
          "senza_sostituto"
        ]
      }
    },
    {
      "name": "integrativeReturnCode",
      "label": "730 integrativo",
      "type": "enum",
      "description": "Which kind of supplementary (integrativo) return this is, filled in only when correcting/completing a previously filed original 730 for the same year: code 1 when the correction increases the credit or decreases the debt (or leaves the tax due unchanged); code 2 when it corrects only the substitute-d'imposta data block; code 3 when it corrects both the substitute-d'imposta data and the tax-due figures, provided the tax-due change is also favorable to the taxpayer. Left absent for an ordinary (non-integrativo) original return.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, casella '730 integrativo'; Istruzioni p.17/175 ('la casella “730 integrativo”... indicando: il codice ‘1’... il codice ‘2’... il codice ‘3’')",
      "validation": {
        "enum": [
          "1",
          "2",
          "3"
        ]
      }
    },
    {
      "name": "jointFiling",
      "label": "DICHIARAZIONE CONGIUNTA",
      "type": "boolean",
      "description": "Whether this is a joint return filed together with the taxpayer's spouse. This schema models only the individually-completed frontespizio/income/deduction fields; the spouse's own parallel data (which a joint return requires a second, linked 730 for) is out of scope for v1.0.0.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio"
    },
    {
      "name": "firstFilingDeclaration",
      "label": "Dichiarazione presentata per la prima volta",
      "type": "boolean",
      "description": "Whether this is the taxpayer's first-ever income tax return filing (must be checked whenever the residenza anagrafica block is filled in for a first-time filer, per the form's own instruction).",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio; Istruzioni p.17/175"
    },
    {
      "name": "surname",
      "label": "COGNOME (per le donne indicare il cognome da nubile)",
      "type": "string",
      "required": true,
      "description": "The taxpayer's surname (for a woman, her maiden surname, per the form's own printed instruction).",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Dati del contribuente",
      "classification": "pii"
    },
    {
      "name": "firstName",
      "label": "NOME",
      "type": "string",
      "required": true,
      "description": "The taxpayer's given name.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Dati del contribuente",
      "classification": "pii"
    },
    {
      "name": "sex",
      "label": "SESSO (M o F)",
      "type": "enum",
      "required": true,
      "description": "The taxpayer's sex as recorded on the codice fiscale.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Dati del contribuente",
      "classification": "sensitive-pii",
      "validation": {
        "enum": [
          "M",
          "F"
        ]
      }
    },
    {
      "name": "dateOfBirth",
      "label": "DATA DI NASCITA",
      "type": "date",
      "required": true,
      "description": "The taxpayer's date of birth. The form itself splits this into day-month-year boxes; modelled here as one ISO 8601 date, consistent with this registry's convention elsewhere.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Dati del contribuente",
      "classification": "sensitive-pii"
    },
    {
      "name": "birthPlace",
      "label": "COMUNE (o Stato estero) DI NASCITA",
      "type": "string",
      "required": true,
      "description": "The taxpayer's place of birth: an Italian comune, or, for a taxpayer born abroad, the foreign country (in which case birthProvince is left blank, per the istruzioni).",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Dati del contribuente; Istruzioni p.17/175 ('Chi è nato all’estero deve indicare, in luogo del Comune, lo Stato di nascita senza compilare lo spazio relativo alla provincia')",
      "classification": "pii"
    },
    {
      "name": "birthProvince",
      "label": "PROVINCIA (sigla)",
      "type": "string",
      "description": "Two-letter abbreviation of the Italian province of birth. Left blank when birthPlace is a foreign country.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Dati del contribuente",
      "classification": "pii",
      "validation": {
        "pattern": "^[A-Z]{2}$"
      }
    },
    {
      "name": "residenceComune",
      "label": "COMUNE (Residenza anagrafica)",
      "type": "string",
      "description": "Comune of the taxpayer's current residence. Per the istruzioni, the whole residenza anagrafica block is filled in only when the taxpayer's residence changed between 2025-01-01 and the filing date, or when filing for the first time (see firstFilingDeclaration).",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Residenza anagrafica; Istruzioni p.17/175 ('Residenza anagrafica')",
      "classification": "pii"
    },
    {
      "name": "residenceProvince",
      "label": "PROVINCIA (sigla) (Residenza anagrafica)",
      "type": "string",
      "description": "Two-letter abbreviation of the province of residenceComune.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Residenza anagrafica",
      "classification": "pii",
      "validation": {
        "pattern": "^[A-Z]{2}$"
      }
    },
    {
      "name": "residencePostalCode",
      "label": "C.A.P. (Residenza anagrafica)",
      "type": "string",
      "description": "5-digit Italian postal code of the residence.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Residenza anagrafica",
      "classification": "pii",
      "validation": {
        "pattern": "^[0-9]{5}$"
      }
    },
    {
      "name": "residenceAddress",
      "label": "TIPOLOGIA (Via, piazza, ecc.) / INDIRIZZO / NUM. CIVICO",
      "type": "string",
      "description": "Street type, name, and house/civic number of the residence, combined into one line (the form itself splits these into separate boxes).",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Residenza anagrafica",
      "classification": "pii"
    },
    {
      "name": "domicilioFiscale2025Comune",
      "label": "DOMICILIO FISCALE AL 01/01/2025 - COMUNE",
      "type": "string",
      "required": true,
      "description": "Comune of the taxpayer's fiscal domicile as of 2025-01-01, used to determine the region/comune for regional/municipal surtax attribution. Always filled in, per the istruzioni.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio; Istruzioni p.17-18/175 ('Domicilio fiscale al 1° gennaio 2025')",
      "classification": "pii"
    },
    {
      "name": "domicilioFiscale2025Provincia",
      "label": "DOMICILIO FISCALE AL 01/01/2025 - PROVINCIA (sigla)",
      "type": "string",
      "required": true,
      "description": "Two-letter province abbreviation of domicilioFiscale2025Comune.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio",
      "classification": "pii",
      "validation": {
        "pattern": "^[A-Z]{2}$"
      }
    },
    {
      "name": "domicilioFiscale2026Comune",
      "label": "DOMICILIO FISCALE AL 01/01/2026 - COMUNE",
      "type": "string",
      "description": "Comune of the taxpayer's fiscal domicile as of 2026-01-01. Filled in only when it differs from domicilioFiscale2025Comune, per the istruzioni.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio; Istruzioni p.18/175 ('Domicilio fiscale al 1° gennaio 2026... va compilato solo se il comune è diverso da quello al 1° gennaio 2025')",
      "classification": "pii"
    },
    {
      "name": "domicilioFiscale2026Provincia",
      "label": "DOMICILIO FISCALE AL 01/01/2026 - PROVINCIA (sigla)",
      "type": "string",
      "description": "Two-letter province abbreviation of domicilioFiscale2026Comune.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio",
      "classification": "pii",
      "validation": {
        "pattern": "^[A-Z]{2}$"
      }
    },
    {
      "name": "phone",
      "label": "TELEFONO (prefisso e numero)",
      "type": "string",
      "description": "Optional phone number (area code plus number, combined into one field) to help the Agenzia delle Entrate reach the taxpayer.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Telefono e posta elettronica",
      "classification": "pii"
    },
    {
      "name": "mobile",
      "label": "CELLULARE",
      "type": "string",
      "description": "Optional mobile phone number.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Telefono e posta elettronica",
      "classification": "pii"
    },
    {
      "name": "email",
      "label": "INDIRIZZO DI POSTA ELETTRONICA",
      "type": "string",
      "description": "Optional email address.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Telefono e posta elettronica",
      "classification": "pii"
    },
    {
      "name": "specialTaxpayerSituation",
      "label": "Situazioni particolari: TUTELATO/A, RAPPRESENTATO/A, MINORE, DECEDUTO/A",
      "type": "enum",
      "description": "Marked only when this return is filed by someone other than the taxpayer themself: a legal representative/guardian/support administrator (tutelato_o_rappresentato), a parent filing for a minor child's own income (minore), or an heir filing on behalf of a deceased taxpayer (deceduto). This schema models only the primary taxpayer's own frontespizio module; the second frontespizio module the paper form requires in these cases (identifying the representative/tutor/heir themself) is out of scope for v1.0.0 — see VERIFICATION.md.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Situazioni particolari; Istruzioni p.19/175 ('Dichiarazione presentata da soggetto diverso dal contribuente')",
      "validation": {
        "enum": [
          "tutelato_o_rappresentato",
          "minore",
          "deceduto"
        ]
      }
    },
    {
      "name": "spouseTaxId",
      "label": "FAMILIARI A CARICO, rigo 1 (Coniuge), colonna 5 (codice fiscale)",
      "type": "string",
      "description": "The spouse's codice fiscale. Per the istruzioni, this must be entered whenever the taxpayer has a spouse even if the spouse is not fiscally dependent.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Familiari a carico, rigo 1; Istruzioni p.19/175 ('Il codice fiscale del coniuge deve essere indicato anche se non è fiscalmente a carico')",
      "classification": "sensitive-pii",
      "validation": {
        "pattern": "^[A-Z0-9]{16}$"
      }
    },
    {
      "name": "spouseMonthsAsDependent",
      "label": "FAMILIARI A CARICO, rigo 1 (Coniuge), colonna 6 (n. mesi a carico)",
      "type": "integer",
      "description": "Number of months in 2025 the spouse was fiscally dependent on the taxpayer (12 for the full year), filled in only when the spouse was in fact fiscally dependent.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Familiari a carico, rigo 1; Istruzioni p.19/175",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "dependent1Relationship",
      "label": "FAMILIARI A CARICO, rigo 2, colonna 1 (F1/F/G/P)",
      "type": "enum",
      "description": "The family relationship of the first dependent row: eldest dependent child (primo_figlio, casella F1), a later child (figlio, casella F), an ascendant such as a parent (ascendente, casella G), or another qualifying family member (altro_familiare, casella P).",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Familiari a carico, rigo 2; Istruzioni p.19-20/175",
      "validation": {
        "enum": [
          "primo_figlio",
          "figlio",
          "ascendente",
          "altro_familiare"
        ]
      }
    },
    {
      "name": "dependent1Disability",
      "label": "FAMILIARI A CARICO, rigo 2, colonna 3 (D)",
      "type": "boolean",
      "description": "Whether this dependent has a recognized disability under Legge 5 febbraio 1992, n. 104. May be marked in addition to, or instead of, the F/F1 relationship marking.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Familiari a carico, rigo 2; Istruzioni p.19/175"
    },
    {
      "name": "dependent1TaxId",
      "label": "FAMILIARI A CARICO, rigo 2, colonna 5 (codice fiscale)",
      "type": "string",
      "description": "The dependent's codice fiscale, required for every dependent except a child in pre-adoptive foster care.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Familiari a carico, rigo 2; Istruzioni p.20/175",
      "classification": "sensitive-pii",
      "validation": {
        "pattern": "^[A-Z0-9]{16}$"
      }
    },
    {
      "name": "dependent1MonthsAsDependent",
      "label": "FAMILIARI A CARICO, rigo 2, colonna 6 (n. mesi a carico)",
      "type": "integer",
      "description": "Number of months in 2025 this dependent was fiscally dependent on the taxpayer.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Familiari a carico, rigo 2; Istruzioni p.20/175",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "dependent1DeductionPercentage",
      "label": "FAMILIARI A CARICO, rigo 2, colonna 7 (percentuale)",
      "type": "number",
      "description": "Percentage of the dependent-relief deduction the taxpayer is claiming for this dependent (parents typically split 50/50, or allocate 100% to one parent by agreement).",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Familiari a carico, rigo 2; Istruzioni p.20/175",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "dependent2Relationship",
      "label": "FAMILIARI A CARICO, rigo 3, colonna 1 (F1/F/G/P)",
      "type": "enum",
      "description": "Family relationship of the second dependent row. See dependent1Relationship.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Familiari a carico, rigo 3",
      "validation": {
        "enum": [
          "primo_figlio",
          "figlio",
          "ascendente",
          "altro_familiare"
        ]
      }
    },
    {
      "name": "dependent2Disability",
      "label": "FAMILIARI A CARICO, rigo 3, colonna 3 (D)",
      "type": "boolean",
      "description": "See dependent1Disability.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Familiari a carico, rigo 3"
    },
    {
      "name": "dependent2TaxId",
      "label": "FAMILIARI A CARICO, rigo 3, colonna 5 (codice fiscale)",
      "type": "string",
      "description": "See dependent1TaxId.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Familiari a carico, rigo 3",
      "classification": "sensitive-pii",
      "validation": {
        "pattern": "^[A-Z0-9]{16}$"
      }
    },
    {
      "name": "dependent2MonthsAsDependent",
      "label": "FAMILIARI A CARICO, rigo 3, colonna 6 (n. mesi a carico)",
      "type": "integer",
      "description": "See dependent1MonthsAsDependent.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Familiari a carico, rigo 3",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "dependent2DeductionPercentage",
      "label": "FAMILIARI A CARICO, rigo 3, colonna 7 (percentuale)",
      "type": "number",
      "description": "See dependent1DeductionPercentage.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Familiari a carico, rigo 3",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "dependent3Relationship",
      "label": "FAMILIARI A CARICO, rigo 4, colonna 1 (F/G/P)",
      "type": "enum",
      "description": "Family relationship of the third dependent row. See dependent1Relationship (this row can no longer be the eldest child, so primo_figlio is not offered here).",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Familiari a carico, rigo 4",
      "validation": {
        "enum": [
          "figlio",
          "ascendente",
          "altro_familiare"
        ]
      }
    },
    {
      "name": "dependent3Disability",
      "label": "FAMILIARI A CARICO, rigo 4, colonna 3 (D)",
      "type": "boolean",
      "description": "See dependent1Disability.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Familiari a carico, rigo 4"
    },
    {
      "name": "dependent3TaxId",
      "label": "FAMILIARI A CARICO, rigo 4, colonna 5 (codice fiscale)",
      "type": "string",
      "description": "See dependent1TaxId.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Familiari a carico, rigo 4",
      "classification": "sensitive-pii",
      "validation": {
        "pattern": "^[A-Z0-9]{16}$"
      }
    },
    {
      "name": "dependent3MonthsAsDependent",
      "label": "FAMILIARI A CARICO, rigo 4, colonna 6 (n. mesi a carico)",
      "type": "integer",
      "description": "See dependent1MonthsAsDependent.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Familiari a carico, rigo 4",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "dependent3DeductionPercentage",
      "label": "FAMILIARI A CARICO, rigo 4, colonna 7 (percentuale)",
      "type": "number",
      "description": "See dependent1DeductionPercentage.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Familiari a carico, rigo 4",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "dependent4Relationship",
      "label": "FAMILIARI A CARICO, rigo 5, colonna 1 (F/G/P)",
      "type": "enum",
      "description": "Family relationship of the fourth dependent row. See dependent3Relationship.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Familiari a carico, rigo 5",
      "validation": {
        "enum": [
          "figlio",
          "ascendente",
          "altro_familiare"
        ]
      }
    },
    {
      "name": "dependent4Disability",
      "label": "FAMILIARI A CARICO, rigo 5, colonna 3 (D)",
      "type": "boolean",
      "description": "See dependent1Disability.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Familiari a carico, rigo 5"
    },
    {
      "name": "dependent4TaxId",
      "label": "FAMILIARI A CARICO, rigo 5, colonna 5 (codice fiscale)",
      "type": "string",
      "description": "See dependent1TaxId.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Familiari a carico, rigo 5",
      "classification": "sensitive-pii",
      "validation": {
        "pattern": "^[A-Z0-9]{16}$"
      }
    },
    {
      "name": "dependent4MonthsAsDependent",
      "label": "FAMILIARI A CARICO, rigo 5, colonna 6 (n. mesi a carico)",
      "type": "integer",
      "description": "See dependent1MonthsAsDependent.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Familiari a carico, rigo 5",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "dependent4DeductionPercentage",
      "label": "FAMILIARI A CARICO, rigo 5, colonna 7 (percentuale)",
      "type": "number",
      "description": "See dependent1DeductionPercentage.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Familiari a carico, rigo 5",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "employmentIncomeRow1Type",
      "label": "QUADRO C, rigo C1, colonna 1 (Tipo)",
      "type": "enum",
      "description": "Income-type code for the first Quadro C Sezione I row: pensione (pension), lavoro_dipendente_o_assimilati (employment or assimilated income, including supplementary pension-fund payouts), lavori_socialmente_utili (subsidized socially-useful-work compensation), lavoro_zona_frontiera (frontier-zone employment income), pensione_superstiti_orfani (survivor's pension paid to orphans), lavoro_sportivi_dilettanti (amateur sports workers), or lavoro_sportivi_professionisti_under23 (professional athletes under 23). Compiling this column is mandatory whenever the row is used.",
      "sourceRef": "Modello 730/2026 p.2/24, Quadro C, Sezione I, rigo C1; Istruzioni p.37/175 ('Righi da C1 a C3 - Redditi di lavoro dipendente e assimilati')",
      "validation": {
        "enum": [
          "pensione",
          "lavoro_dipendente_o_assimilati",
          "lavori_socialmente_utili",
          "lavoro_zona_frontiera",
          "pensione_superstiti_orfani",
          "lavoro_sportivi_dilettanti",
          "lavoro_sportivi_professionisti_under23"
        ]
      }
    },
    {
      "name": "employmentIncomeRow1ContractType",
      "label": "QUADRO C, rigo C1, colonna 2 (Indeterminato/Determinato)",
      "type": "enum",
      "description": "Whether the underlying employment contract (or sports engagement) is a tempo_indeterminato (open-ended) or tempo_determinato (fixed-term) contract, per the corresponding Certificazione Unica 2026 point. Not applicable to pension-type rows.",
      "sourceRef": "Modello 730/2026 p.2/24, Quadro C, Sezione I, rigo C1; Istruzioni p.37/175",
      "validation": {
        "enum": [
          "tempo_indeterminato",
          "tempo_determinato"
        ]
      }
    },
    {
      "name": "employmentIncomeRow1Amount",
      "label": "QUADRO C, rigo C1, colonna 3 (Reddito)",
      "type": "number",
      "description": "Gross amount for this row, per the corresponding Certificazione Unica 2026 point (punto 1, 2, or 3 for ordinary employment/pension income).",
      "sourceRef": "Modello 730/2026 p.2/24, Quadro C, Sezione I, rigo C1; Istruzioni p.37/175",
      "classification": "financial",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "employmentIncomeRow2Type",
      "label": "QUADRO C, rigo C2, colonna 1 (Tipo)",
      "type": "enum",
      "description": "Income-type code for the second Quadro C Sezione I row. See employmentIncomeRow1Type.",
      "sourceRef": "Modello 730/2026 p.2/24, Quadro C, Sezione I, rigo C2",
      "validation": {
        "enum": [
          "pensione",
          "lavoro_dipendente_o_assimilati",
          "lavori_socialmente_utili",
          "lavoro_zona_frontiera",
          "pensione_superstiti_orfani",
          "lavoro_sportivi_dilettanti",
          "lavoro_sportivi_professionisti_under23"
        ]
      }
    },
    {
      "name": "employmentIncomeRow2ContractType",
      "label": "QUADRO C, rigo C2, colonna 2 (Indeterminato/Determinato)",
      "type": "enum",
      "description": "See employmentIncomeRow1ContractType.",
      "sourceRef": "Modello 730/2026 p.2/24, Quadro C, Sezione I, rigo C2",
      "validation": {
        "enum": [
          "tempo_indeterminato",
          "tempo_determinato"
        ]
      }
    },
    {
      "name": "employmentIncomeRow2Amount",
      "label": "QUADRO C, rigo C2, colonna 3 (Reddito)",
      "type": "number",
      "description": "See employmentIncomeRow1Amount.",
      "sourceRef": "Modello 730/2026 p.2/24, Quadro C, Sezione I, rigo C2",
      "classification": "financial",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "employmentIncomeRow3Type",
      "label": "QUADRO C, rigo C3, colonna 1 (Tipo)",
      "type": "enum",
      "description": "Income-type code for the third Quadro C Sezione I row. See employmentIncomeRow1Type.",
      "sourceRef": "Modello 730/2026 p.2/24, Quadro C, Sezione I, rigo C3",
      "validation": {
        "enum": [
          "pensione",
          "lavoro_dipendente_o_assimilati",
          "lavori_socialmente_utili",
          "lavoro_zona_frontiera",
          "pensione_superstiti_orfani",
          "lavoro_sportivi_dilettanti",
          "lavoro_sportivi_professionisti_under23"
        ]
      }
    },
    {
      "name": "employmentIncomeRow3ContractType",
      "label": "QUADRO C, rigo C3, colonna 2 (Indeterminato/Determinato)",
      "type": "enum",
      "description": "See employmentIncomeRow1ContractType.",
      "sourceRef": "Modello 730/2026 p.2/24, Quadro C, Sezione I, rigo C3",
      "validation": {
        "enum": [
          "tempo_indeterminato",
          "tempo_determinato"
        ]
      }
    },
    {
      "name": "employmentIncomeRow3Amount",
      "label": "QUADRO C, rigo C3, colonna 3 (Reddito)",
      "type": "number",
      "description": "See employmentIncomeRow1Amount.",
      "sourceRef": "Modello 730/2026 p.2/24, Quadro C, Sezione I, rigo C3",
      "classification": "financial",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "irpefWithheld",
      "label": "QUADRO C, rigo C9, colonna 1 (Ritenute Irpef)",
      "type": "number",
      "description": "Total IRPEF (national income tax) already withheld on the Sezione I/II employment/pension income, per Certificazione Unica 2026 punto 21.",
      "sourceRef": "Modello 730/2026 p.2/24, Quadro C, Sezione III, rigo C9; Istruzioni p.43/175 ('Rigo C9')",
      "classification": "financial",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "ritaSubstituteTaxWithheld",
      "label": "QUADRO C, rigo C9, colonna 2 (Ritenute imposta sostitutiva RITA)",
      "type": "number",
      "description": "Total substitute-tax withholding on early supplementary pension annuity payments (RITA), per the Certificazione Unica 2026 annotations coded AX. Applicable only when the Quadro C 'Casi particolari' box carries code 11.",
      "sourceRef": "Modello 730/2026 p.2/24, Quadro C, Sezione III, rigo C9; Istruzioni p.43/175",
      "classification": "financial",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "regionalSurtaxWithheld",
      "label": "QUADRO C, rigo C10 (Ritenute addizionale regionale)",
      "type": "number",
      "description": "Total regional surtax on IRPEF already withheld on the Sezione I/II income, per Certificazione Unica 2026 punto 22.",
      "sourceRef": "Modello 730/2026 p.2/24, Quadro C, Sezione III, rigo C10; Istruzioni p.43/175 ('Rigo C10')",
      "classification": "financial",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "municipalSurtaxAdvance2025",
      "label": "QUADRO C, rigo C11 (Ritenute acconto 2025 addizionale comunale)",
      "type": "number",
      "description": "2025 advance-payment installment of the municipal surtax already withheld, per Certificazione Unica 2026 punto 26.",
      "sourceRef": "Modello 730/2026 p.2/24, Quadro C, Sezione IV, rigo C11; Istruzioni p.43/175 ('Rigo C11')",
      "classification": "financial",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "municipalSurtaxBalance2025",
      "label": "QUADRO C, rigo C12 (Ritenute saldo 2025 addizionale comunale)",
      "type": "number",
      "description": "2025 balance installment of the municipal surtax already withheld, per Certificazione Unica 2026 punto 27.",
      "sourceRef": "Modello 730/2026 p.2/24, Quadro C, Sezione IV, rigo C12; Istruzioni p.43/175 ('Rigo C12')",
      "classification": "financial",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "municipalSurtaxAdvance2026",
      "label": "QUADRO C, rigo C13 (Ritenute acconto 2026 addizionale comunale)",
      "type": "number",
      "description": "2026 advance-payment installment of the municipal surtax already withheld.",
      "sourceRef": "Modello 730/2026 p.2/24, Quadro C, Sezione IV, rigo C13; Istruzioni p.43/175 ('Rigo C13')",
      "classification": "financial",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "medicalExpensesExemptPathologies",
      "label": "QUADRO E, rigo E1, colonna 1 (Spese patologie esenti)",
      "type": "number",
      "description": "Medical expenses relating to conditions the Servizio Sanitario Nazionale recognizes as exempt from the standard co-payment ticket, for which unused relief can be carried to a non-dependent family member (see E2). Kept separate from medicalExpenses (colonna 2) per the form's own instruction that these two columns must not overlap.",
      "sourceRef": "Modello 730/2026 p.3/24, Quadro E, Sezione I, rigo E1; Istruzioni p.60/175 ('Rigo E1 - Spese sanitarie')",
      "classification": "financial",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "medicalExpenses",
      "label": "QUADRO E, rigo E1, colonna 2 (Spese sanitarie)",
      "type": "number",
      "description": "Ordinary medical expenses incurred for the taxpayer or a fiscally dependent family member, per Certificazione Unica 2026 'Oneri detraibili' points 341-352 (onere code 1). A 19% deduction is calculated by the withholding agent/Caf/professional only on the portion exceeding EUR 129.11.",
      "sourceRef": "Modello 730/2026 p.3/24, Quadro E, Sezione I, rigo E1; Istruzioni p.60/175",
      "classification": "financial",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "medicalExpensesForNonDependentFamilyMembers",
      "label": "QUADRO E, rigo E2 (Spese sanitarie per familiari non a carico affetti da patologie esenti)",
      "type": "number",
      "description": "Medical expenses incurred for a family member who is not fiscally dependent on the taxpayer but has an exempt pathology, limited to the portion of relief that did not fit within that family member's own gross tax due. Capped at EUR 6,197.48 per the istruzioni.",
      "sourceRef": "Modello 730/2026 p.3/24, Quadro E, Sezione I, rigo E2; Istruzioni p.60/175 ('Rigo E2')",
      "classification": "financial",
      "validation": {
        "minimum": 0,
        "maximum": 6197.48
      }
    },
    {
      "name": "medicalExpensesForDisability",
      "label": "QUADRO E, rigo E3 (Spese sanitarie per persone con disabilita')",
      "type": "number",
      "description": "Medical expenses for persons with a recognized disability: aids for mobility/ambulation/lifting, and technical/IT aids supporting self-sufficiency and integration. The 19% relief applies to the full amount, with no EUR 129.11 threshold.",
      "sourceRef": "Modello 730/2026 p.3/24, Quadro E, Sezione I, rigo E3; Istruzioni p.60/175 ('Rigo E3')",
      "classification": "financial",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mortgageInterestContractCode",
      "label": "QUADRO E, rigo E7, colonna 1 (Codice)",
      "type": "enum",
      "description": "Which mortgage-date band the principal-residence mortgage interest falls into: before_2022 for mortgages stipulated on or before 2021-12-31 (form code 7), between_2022_and_2024 for mortgages stipulated 2022-01-01 through 2024-12-31 (form code 48), or from_2025 for mortgages stipulated from 2025-01-01 (form code 57).",
      "sourceRef": "Modello 730/2026 p.3/24, Quadro E, Sezione I, rigo E7; Istruzioni p.62/175 ('Rigo E7 - Interessi per mutui ipotecari per l’acquisto dell’abitazione principale')",
      "validation": {
        "enum": [
          "before_2022",
          "between_2022_and_2024",
          "from_2025"
        ]
      }
    },
    {
      "name": "mortgageInterestAmount",
      "label": "QUADRO E, rigo E7, colonna 2 (Interessi passivi)",
      "type": "number",
      "description": "Interest, accessory charges, and index-linked revaluation amounts paid in 2025 on a mortgage taken out to purchase the taxpayer's principal residence, per Certificazione Unica 2026 'Oneri detraibili' points 341-352 (onere code matching mortgageInterestContractCode).",
      "sourceRef": "Modello 730/2026 p.3/24, Quadro E, Sezione I, rigo E7; Istruzioni p.62/175",
      "classification": "financial",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mandatoryPensionContributions",
      "label": "QUADRO E, rigo E21 (Contributi previdenziali ed assistenziali)",
      "type": "number",
      "description": "Mandatory and voluntary social-security/welfare contributions paid to the taxpayer's own pension fund, fully deductible from total income (also deductible when paid on behalf of a fiscally dependent family member). Includes INPS Gestione ex-Scau agricultural contributions (net of the employee-attributable share), INAIL domestic-accident insurance (assicurazione casalinghe), and voluntary contributions such as degree-redemption (riscatto laurea) buy-backs.",
      "sourceRef": "Modello 730/2026 p.3/24, Quadro E, Sezione II, rigo E21; Istruzioni p.71/175 ('Rigo E21 - Contributi previdenziali e assistenziali')",
      "classification": "financial",
      "validation": {
        "minimum": 0
      }
    }
  ],
  "documents": [
    {
      "id": "certificazioneUnica2026",
      "label": "Certificazione Unica 2026 (or equivalent CU/PIT-11-style payer statement) from every employer/pension fund",
      "category": "supporting-evidence",
      "required": true,
      "sourceRef": "Referenced throughout Modello 730/2026 Quadro C's own istruzioni as the source for every numbered 'punto' this schema's employmentIncomeRowN/irpefWithheld/regionalSurtaxWithheld/municipalSurtaxAdvance2025/municipalSurtaxBalance2025 fields cite (e.g. punti 1, 2, 3, 21, 22, 26, 27)"
    },
    {
      "id": "medicalExpenseDocumentation",
      "label": "Invoices/fiscal receipts (including itemized 'scontrino parlante' for medicines) substantiating claimed medical expenses",
      "category": "supporting-evidence",
      "required": false,
      "requiredWhen": {
        "any": [
          { "field": "medicalExpenses", "greaterThan": 0 },
          { "field": "medicalExpensesExemptPathologies", "greaterThan": 0 },
          { "field": "medicalExpensesForNonDependentFamilyMembers", "greaterThan": 0 },
          { "field": "medicalExpensesForDisability", "greaterThan": 0 }
        ]
      },
      "sourceRef": "Istruzioni p.60/175 ('la detrazione spetta se la spesa è certificata da fattura o da scontrino fiscale... c.d. “scontrino parlante”')"
    },
    {
      "id": "mortgageInterestDocumentation",
      "label": "Mortgage agreement and interest-paid statement from the lending institution",
      "category": "supporting-evidence",
      "required": false,
      "requiredWhen": {
        "field": "mortgageInterestAmount",
        "greaterThan": 0
      },
      "sourceRef": "Istruzioni p.62/175 ('Rigo E7')"
    },
    {
      "id": "signatureDeclaration",
      "label": "Taxpayer's closing signature declaration",
      "category": "attestation",
      "required": true,
      "statement": "Con l’apposizione della firma si esprime anche il consenso al trattamento dei dati sensibili indicati nella dichiarazione.",
      "sourceRef": "Modello 730/2026 p.1/24, frontespizio, Firma della dichiarazione"
    }
  ]
}