The 730 model was born slim and with the aim of simplifying the lives of citizens, compared to the infamous 740. But the objective was missed. The declaration gradually became more complicated, just think that the instructions ended up taking up 112 pages. Given that simplification is still far away, a semi-automatic compilation of the 730 has been introduced this year on an experimental basis. It is the big news of the 2024 tax return campaign. In practice, the Revenue Agency has made available the data and detailed information on the income and expenses of the individual taxpayer for the year 2023 already in its possession. The taxpayer can verify them by answering a «Questionnaire» (the «Super simplified» model) where the individual types of their income and expenses are listed. Where the data indicated by the Tax Authorities are incomplete or incorrect, the taxpayer can modify or integrate them and through an automatic procedure the data will be automatically reported in the corresponding fields of the 730 form.
Who is interested in the simplified questionnaire
Also in the Questionnaire, similarly to what happens in the pre-compiled 730, there will be a specific information section with the data of those charges which, although available, have not been included in the form made available by the Agency, indicating the reasons for non-use. The simplified questionnaire is of particular interest to taxpayers who prepare the 730 on their own, directly via the Revenue Agency website.
Alternatively, the taxpayer can still decide to continue with the consolidated pre-compiled 730 procedure. The form is already available in the reserved area of the Revenue Agency website, but it can only be accepted, modified and sent starting from Monday 20 May: there is still time because the deadline for submitting the 730 is set at 30 September, but those who need to quickly collect the Irpef refund can present it as early as May-June to obtain credit on the July paycheck or with the pension installment for August and September.
How to access and proceed (even with delegation)
The data relating to the declarations of recent years confirm the growth of the “do it yourself” method, making use of the pre-compiled form prepared by the Revenue Agency, but the use of assistance from Caf or authorized professionals remains very popular. The pre-compiled 730 (or the Super simplified model) can be accessed using the credentials of the Public Digital Identity System (Spid), the electronic identity card (CIE) or the National Services Card (CNS). The pre-compiled form can also be used with a possible delegation to a family member (spouse, child or relative) or a trusted person to present their pre-compiled declaration. The delegation can be granted either by directly accessing the reserved area, or via video call in the “book an appointment” section of the site. Alternatively, the delegation can be given with a request via certified email or presented in any Revenue Agency office. The delegation aims to facilitate those who are unfamiliar with the technology, or are not able to manage the DIY 730 independently. Upon request of the taxpayer, the duration of the delegation can be extended up to 3 years.
*Italian Association of Chartered Accountants
May 8, 2024
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