The expenses related to building bonuses they are not automatically inserted into the pre-filled form 730/2024.
The data is available to the IRS but the Revenue Agency reports the bank transfer information exclusively in the summary sheet, specifying that the data has not been used.
The taxpayer must therefore first verify the compliance with the requirements and then enter the amounts manually.
Verification of requirements “do-it-yourself” and the subsequent entry of expenses must be made exclusively in the first year in which they occur right to deductions.
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Home bonus: do-it-yourself requirements check
Verification of requirements “do-it-yourself” for beneficiaries of the superbonus, the restructuring bonus and others building concessions.
The data relating to expenses relating to i house bonus they are not automatically inserted into the 730/2024 form.
In fact, the bank transfer data are included in the pre-compiled tax return exclusively in the summary sheet.
In the private area of the Revenue Agency portal it is specified that the data was not used.
The reason is simple: the financial administration does not know whether the taxpayer complies with the subjective and objective requirements that allow theaccess to the relief.
Consequently the insertion is not automatic and the subject is called to independent verification of requirements.
The expenses must be entered manually, following the instructions from the Revenue Agency.
Building bonuses: expenses must be entered manually in the first year
As anticipated, the inclusion of expenses relating to building bonuses must be carried out automatically by the taxpayer.
The operation must be carried out exclusively for the first installment of expenseswith the tax return for the year following the one in which the expenses were incurred (referring to that tax year).
In the case of form 730/2024 they must be inserted in table E.
If the 2024 Personal Income model is used, however, the information must be entered in the RP framework.
Subsequently, the installments following the first are obtained from declaration from the previous year.
They will therefore be regularly reported in the pre-compiled declaration for the following year and indicated in the summary sheet as “data used”.
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