For years now, the pre-populated 730 form has been one of the most used by contributors. This is because it allows them to produce the annual tax compliance independently, without resorting to CAF and other professionals. This year, the taxman has even introduced a simplified version of the 730/2024 form, an even more convenient solution for those who prefer do-it-yourself. However, this method can lead the contributor to make mistakes which, by going through CAF, accountants or consultants, could be avoided. Finding yourself with a 730/2024 debt due to an error is not difficult.
“Good evening, yesterday I came across my pre-filled tax return. I checked all the data and it seems like nothing is missing. There are the houses and lands, my income from all three CUDs in my possession, including that of Naspi. And there are also mortgage and healthcare costs of over 1,500 euros. I thought I was going to get a refund and yet, by accepting the declaration as it is, it gives me a debit amount that nothing has changed from the point of view of income and expenses, which are more or less the same every year, I wonder why. ”
Common errors and consequences on tax returns
Making mistakes with income declarations is easy and even dangerous. In addition to sanctions and fines, an incorrect declaration can have cascading consequences on the ISEE and on any benefits and bonuses linked to this indicator, which will be incorrect due to the incorrect declaration.
This is when the 730/2024 becomes a debt for a common error that can easily be fixed
Many contributors argue that errors in tax returns can only arise from the inclusion of deductible expenses and the specific legislation for each expense. For this reason, their attention is mainly focused on this data to be entered or simply checked. However, the tax return provides for some particularities that affect the determination of taxes.
For example, it is necessary to consider the deductions for family dependents, those for employed or similar work and those for pension income. These fixed deductions can turn a 730/2024 initially a debit into a credit, radically changing the situation for taxpayers.
Pay attention to the deduction days, the tax settlement changes radically
One of the most common errors concerns the days on which to benefit from fixed deductions. Often, when the taxpayer has multiple CUs in a year, the days of work and unemployment are not included in the pre-compiled form. The taxpayer must add them manually, finding the data from the CU in his possession or downloading them from the Tax Drawer in the area relating to tax certifications.
The sum of all working days present in the 2024 Single Certifications relating to 2023 must be reported in 730. If this sum exceeds 365, the total cannot be entered, because the usable deductions can be compared at most to the entire year, therefore maximum 365 days on the 730/2024 model.
A 730/2024 is born in debt also for errors that few will have
The case of our reader is emblematic to understand the importance of this data. Despite important expense items that should have given the right to an IRPEF refund, the taxpayer finds himself in debt. The reason is related to the days of deduction. Being an employee with income from employment, he is entitled to fixed deductions related to the days worked in the previous tax year. In 2024, the deduction for employment can reach up to 1,995 euros for income up to 15,000 euros.
However, the deduction cannot go below 960 euros or 1,380 euros for those with a fixed-term job. Although it would be necessary to delve deeper into our reader’s situation, it is likely that the error is due to the deduction days, transforming a 730 credit into a debit one.
You could therefore check whether the entries relating to the deduction days to be exploited are correctly reported.
