Off we go simplified model 730news of the season 2024 tax return.
On the Revenue Agency website it is available from 30 April pre-filled form 730with the new simplified compilation method.
How it works and what changes for taxpayers? It will be possible to work ex ante on the data relating to income and deductible expenses, but in case of need for modification it remains necessary to look at instructions of model 730/2024.
Simplified 730 model 2024: how it works and what changes
From the “Home” to the “Family”, up to the macro section relating to the “Expenses incurred”, the simplified 730 model 2024 contains the main data useful for the preparation of the online tax return in multiple areas, which the taxpayer can access to make the necessary changes.
Not a questionnaire as we were talking about in the first place, but rather a collection of items available to the Revenue Agency and which give shape to the pre-compiled 730 form, with a new interface.
As indicated on the website dedicated to pre-compiled tax returnfrom 2024 employees, pensioners and all taxpayers receiving income that can be declared with the 730 form will have a simplified way available to proceed with the verification and modification of the data, starting from 20 May.
In detail, the Revenue Agency explains that:
“In the simplified pre-compiled form, the data available on the income situation and expenses incurred by the taxpayer are described in detail and represented in an intuitive and natural way, through the use of colloquial and commonly used terminology. The taxpayer can consult the information and data held by the Agency within the relevant sections and subsections both for the taxpayer himself and for dependent family members, and subsequently confirm, integrate or modify them through a simplified and guided path.”
Only after confirming or modifying the data, the information will be reported in the fields of the pre-compiled form 730.
So what changes in detail? At first glance, the news is concerning exclusively the review procedure by the taxpayer, who instead of consulting the data reported in the fields of form 730/2024, will be able to view and rectify them on a separate page, facilitated by some summarized instructions in the new application.
From home to family: the items of the simplified 730/2024 form
The taxpayer who opts to use the simplified model 730 it will be in fact guided in completing the pre-compiled declaration through four macro-areas, which contain the main items of the model.
These are the specific sections in which to view the data held by the Revenue Agency:
- Family;
- House and other properties;
- Work;
- Expenses incurred for you and your family.
Looking at the practical aspect, and taking as a reference the “Family” section dedicated to the data of family membersthe Revenue Agency tries to simplify the compilation of the 730 form online by highlighting, for example, the useful requirements for identifying who the dependent family members are.
In addition to the data contained in the “Work” section, which contains the income received on the basis of the results of the Single Certifications sent by the withholding agents, the “heart” of the pre-filled form 730 it is undoubtedly the section relating to expenses incurred, including for your family members.
From health expenses to those relating to insurance, to rents or garlic interest on mortgagesthe simplified function contains within it some of the useful instructions for the IRPEF deduction.
For example, on the interest expense front, a summary screen highlights any joint ownership of the mortgage and the maximum deductible limit, equal to 4,000 euros in relation to the generality of the additional charges, without however specifying which expense items contribute to the ceiling.
In the section dedicated to propertiestwo specific sections are instead dedicated to deduction of expenses incurred by bank transfer or in relation to condominium feesobviously all calibrated based on the specific situation of each taxpayer.
Will making the 730 form online really be easier?
The proof of effectiveness simplification of the 730 model it will only be available from May 20th, when the phase of electronic modification and submission of the online tax return will begin.
The simplified model 730prepared in parallel with the pre-compiled ordinary 730, aims to increase the number of declarations sent directly by the taxpayer.
Objective which however, despite the procedural implementations, cannot help but deal with the complexity of declarative fulfillment.
To taxpayers who opt for the simplified model 730 in any case, you will be asked to follow the instructions provided by the Revenue Agency, albeit with some useful indications for make the search easier information of interest to you.
For example, on the rent deduction front, in case of agreed fee contract (and therefore under the conventional regime), the simplified procedure invites you to verify that you meet the requirements to benefit from the deduction duelooking at the rules contained in the instructions of form 730 in lines E8 to E10, code 18, line E71, codes 1, 2 and 4 and line E72.
If in fact a “compass” is provided to the taxpayer, on the other hand it remains essential to carry out a work to verify specific requirements and rules for access to IRPEF deductions. The 730 model is therefore “simplified to a certain extent.”
It remains theburden of navigating the IRPEF legislationwith the ever-green advice of rely on professionals in case of more complex situations.
