Income, the 2024 declaration season begins and this year too there is no shortage of news. The testing of the 730 begins in a simplified version with a guided procedure, for employees and pensioners.
New pre-filled 730 arriving from April 30th: what changes for employees and pensioners. The news
From the pre-compiled form 730 to the simplified presentation mode
This is a new opportunity for employees and pensioners, also recipients of similar incomes, who use the 730 form. From this year, in fact, with the simplified presentation of the pre-compiled tax return, the Revenue Agency makes available to the taxpayer, in an analytical way, the information in their possession, which can be confirmed or modified. This information, in particular, will be available in a specific section of the web application of the pre-compiled declaration, accessible through the reserved area of the Revenue Agency’s website.
Interested taxpayers, using a guided and simplified path, will be able to confirm or modify the information held by the Revenue which, once defined, will be automatically reported in the corresponding fields of the tax return form 730, facilitating the compilation of the pre-compiled return.
Simplified form 730: extended audience and space for foreign income
The possibility of submitting the simplified declaration will be progressively extended to all taxpayers who do not have a VAT number. By way of example, as a result of the extension of the subjective scope, the simplified declaration form may also be presented, once fully operational, by subjects who do not have a VAT number and who do not earn income from employment or similar, but exclusively capital income. A provision from the Director of the Revenue Agency will establish the gradual inclusion of new types of income among those that can be declared using the simplified 730 form. Among other things, starting this year it is possible to report capital income from foreign sources subject to substitute taxation. Again starting from the current year, a further innovation also allows subjects who present the 730 declaration form to now be able to request a possible tax refund directly from the Agency or make the payment of the amount due, even in the presence of a withholding agent required to make the adjustment.
The controls
As with the pre-compiled form, the simplified form also includes the exclusion of checks if all the data proposed by the tax authorities are accepted without modification. The pre-compiled form 730 and the ordinary form are still possible: it is the taxpayer who chooses which compilation system he prefers. For the 730 form of 2024 there is the possibility of completing the “without withholding agent” version. Regardless of whether or not there is an employer or pension institution that can provide the reimbursement, it is possible to request it directly from the Revenue Agency.
Dates
In the next few days the Revenue Agency will communicate the day on which the pre-compiled tax returns will be made available. The information should be online around early May. Last year the form was made available to taxpayers on the Agency’s website starting from May 2nd, sending could be done from May 11th while the last deadline for transmission was set for October 2nd.
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