From the afternoon of Tuesday 30 April they will be available on the Revenue Agency website – but for now only in consultation mode – the simplified 730 models for the pre-compiled submission of the tax return. Sending will be possible from May 20th.
The models are prepared with the data held by theRevenue Agency or sent by external bodies, such as employers, pharmacies and banks. In total, the information transmitted for the 2024 season is approximately 1 billion and 300 million. With the new simplified 730 the citizen will no longer have to know the frames, lines and codes but will be guided until sending the declaration with a more intuitive interface and simple words.
After accepting or modifying the data – operations that can be carried out from May 20th – the system will automatically insert the data into the model. Another novelty this year will be the possibility of receiving any refunds from 730 directly from the Agency, even in the presence of a tax withholding agent. To send the declaration you will have until 30 September 2024; until October 15th, however, for those presenting the Income form.
But who can present the pre-compiled 730?
- employed or retired workers;
- people who receive income replacement benefits (mobility allowances, salary supplements and so on);
- members of agricultural, service, production and work cooperatives, first processing of agricultural products and small-scale fishing;
- priests;
- national parliamentarians, constitutional judges and holders of elective public offices;
- workers with fixed-term employment contracts lasting less than one year;
- those engaged in socially useful work;
- school staff with fixed-term employment contracts;
- workers with incomes from coordinated and continuous collaboration;
- agricultural producers who are not required to submit the withholding tax, VAT and IRAP declaration.
So the 730 pre-populated it is prepared for taxpayers who have received, for the previous tax year, income from employment and similar. But from this year the group of taxpayers is expanding on an experimental basis. In fact, the 730 will be able to accommodate data that previously had to necessarily pass through the Income model (for example, capital income from foreign sources subject to substitute tax, investments abroad and foreign assets of a financial nature for Ivie and Ivafe purposes).
From this year, entrepreneurs and professionals (VAT number) will also be able to consult the pre-compiled declaration containing the income resulting from unique certifications of self-employment, from buildings and land, deductible and deductible expenses and those of family members. Furthermore, in case of adhering to the advantageous regime or the flat-rate regime, it will be possible to complete and send the Income form for natural persons directly through the pre-filled application and join, starting from 15 June, the composition with creditors.
What’s in the templates?
There are approximately 1 billion and 300 million (1,270,674,831 to be exact) data received from Tax and pre-loaded in the 2024 declarations. As always, the top five occurrences include healthcare expenses (over 1 billion tax documents), insurance premiums (98 million data), unique certifications of employees and self-employed workers (75 million), transfers for renovations (10 million) and interest on mortgages (9 million). Among the new features this year, the data relating to refunds for the “sight bonus”, those sent by pediatric nurses and those relating to local public transport season tickets. All items that are added to those already present in previous years: social security contributions, university expenses, nursery school expenses, renovation work, donations, etc.
Spid, Cie, Cns
To view and download the declaration you need to access your reserved area with Spid, Cie or Cns. Once the taxpayer accesses the service via their Spid credentials, Electronic Identity Card (There is) or National Service Card (Cns), if you meet the requirements to submit the 730, you will be able to choose whether to access your declaration in a simplified or ordinary way. In the first case, you will be able to view the data (both used and not) within an interface that is easy to navigate also thanks to the presence of commonly used terms which clearly indicate the sections in which there is data to be confirmed or modified : “house and other property”, “family”, “work”, “other income”, “expenses incurred”. Once the tax information will be confirmed or modified and subsequently validated (from May 20th), they will be automatically reported within the model.
As last year, to consult the declaration and carry out all the operations up to sending it, it will be possible to delegate a family member or a trusted person directly from your reserved area on the Agency website.
Alternatively, by sending a pec or by formalizing the request at any Agency office.
