On Saturday 15 June the Revenue Agency call center will be exceptionally active from 9am to 1pm, in addition to the usual availability from Monday to Friday. To get in touch with a tax expert, simply dial the toll-free number 800.90.96.96 from a landline, 06.97.61.76.89 from a mobile phone or 0039.06.45.47.04.68 from abroad. The service is managed by the Revenue telephone consultants who have joined the initiative and is aimed exclusively at citizens. At the end of the call it will also be possible to express, anonymously, an opinion on the assistance received.
Additional support dedicated to citizens who wish to have more information or assistance in consulting and sending their pre-compiled tax return.
Useful information also online, on the dedicated “Info and assistance” website where all the content on the 2024 declaration season and the answers to the most frequently asked questions are collected. Furthermore, a dedicated guide is available on the Revenue website with all the steps to follow to send, with or without modifications, your declaration and thematic guides on the benefits of the 2024 declaration. Finally, a video published on the institutional channel YouTube illustrates in brief how to access and the main dates to remember.
THE DEADLINES
As summarized by the Revenue Agency, the balance due 2023 And first payment 2024 of income taxes is structured as follows;
- July 1, 2024 (June 30 falls on a Sunday) for employees and pensioners;
- July 31, 2024 for VAT holders who carry out economic activities for which ISAs have been approved and who declare revenues or compensation not exceeding the limits established for each index, including excluded subjects such as flat-rate workers, those who apply the advantage regime and members of companies, associations and businesses referred to in articles. 5 and 116 of the TUIR. Last day for payment, with a 0.40% increase in interest, balance and first advance payment for taxpayers with 730 without withholding tax or with the Income model. Last day for payment, without the 0.40% increase, of the balance and first deposit for ISA taxpayers (or those who have reasons for exclusion) and for lump sums.
- September 30, 2024. Last day for submitting the pre-filled 730 to the Revenue Agency directly via the web application.
INSTALLMENTS
Article 8 of the Compliance Simplification Decree (legislative decree no. 1/2024) intervened on the current provisions, providing:
- the deferral, from November 30th to December 16thof the deadline within which to complete the payment in installments of the payments due as a second advance payment;
- the identification of asingle expiry datecorresponding to 16th day of each monthwithin which to make the payment monthly installments subsequent to the first, therefore unifying the deadlines for VAT numbers, employees and pensioners.
On the balance installment And first payment 2024 the Revenue Agency intervened with circular no. 9/E2024, specifying that the taxpayer who intends to pay in installments:
- determines the number of installments into which it is possible to divide the debt, not exceeding the number of months that elapse in the included period between the expiry date and the 16th of December;
- divides thetotal due based on the number of installments you intend to pay, in any case not exceeding that referred to in the previous point;
- pour the first paymentwithout interest, at the scheduled deadlines;
- pour them subsequent installmentsplus interest, according to i new terms scheduled, by the 16th of each of the following months and, in any case, no later than the 16th of December.
Declarations 2024, ok to send. The pre-compiled forms, available for consultation only since April 30th, can now be sent to the Revenue Agency, with or without modifications. The new simplified compilation method debuts this year to help citizens navigate the 730 data more easily and click independently. A video on the Agency’s YouTube channel illustrates the news, while a new guide explains how to access, possibly integrate the data and proceed until sending. The deadline is set for 30 September for those presenting the 730 and 15 October 2024 for those who use the Income model. To view and send the declaration you need to enter your reserved area with Spid, Cie or Cns. Alternatively, it is always possible to delegate a family member or a trusted person.
Ok to send, the new simplified 730 starts. The channel for submission is now open. After viewing their declaration, available for simple consultation since April 30th, taxpayers can now enter the application and proceed with any additions/modifications or accept and transmit the form as prepared by the Tax Office. Those who meet the requirements to present the 730 can choose, as an alternative to the traditional method, the new simplified compilation to view the information in an interface that is easier to navigate thanks to the new family, home, work and expenses sections. In this case, after accepting or modifying the data, the system will automatically insert it into the model. Another new feature for 2024 is the possibility of receiving any 730 refunds directly from the Agency, even in the presence of a tax withholding agent.
Info and deadlines, how to find your way online. All useful information for citizens is collected in an online guide on the Agency’s website, while a new video published on the institutional channel YouTube illustrates in brief how to access and the dates to remember. Furthermore, the dedicated “Info and assistance” website is always updated, where all the contents on the 2024 declaration season and the answers to the most frequently asked questions are collected. This year too, those who prefer can delegate a family member or another person they trust to operate online in their interest: it is possible to request authorization via video call with a tax official or by clicking on the appropriate function available in your reserved area. . Alternatively, it is possible to send a certified email or present the authorization request at any Agency office.
The 2024 data. Health expenses, insurance premiums, unique certifications, transfers for renovations, interest on mortgages in the top five of the data preloaded by the Tax Office, which this year amount to approximately 1 billion and 300 million. Among the new features for 2024, the data relating to reimbursements for the “sight bonus” which are added to the items already present in previous years: social security contributions, university expenses, for nursery schools, for renovation interventions, donations etc.
From health expenses to interest on the first home mortgage, passing through social security contributions, insurance premiums and construction bonuses. These are some of the guides to the benefits of the 2024 declaration, online from today on the Revenue Agency website. In this way citizens can have at their disposal, with complete and updated information, everything they need to benefit from the various tax discounts that can be used.
A “guide” for each topic. To facilitate consultation, a guide is dedicated to each topic in the collection “All the benefits of the 2024 declaration”: health expenses, interest on mortgages, education expenses, donations, insurance premiums, etc. The collection concludes with thematic guides on the various home bonuses: renovations, energy requalification, furniture bonuses and superbonuses.
Complete and updated information just a click away. The guides, in step with regulatory changes and Agency practice documents, also provide clarifications in light of the answers provided to questions from citizens and professionals. There will also be a focus on the documents that taxpayers must present to Caf and authorized professionals and on the rules that the latter must observe when storing the documentation.
The circular with which the Revenue Agency responds to the questions asked by operators on the tax return has been published. The practice document no. 12/E – today’s pdf contains, in particular, some clarifications on the main innovations this year. Instructions are provided on the use of the simplified form 730 and on the completion of Table W in relation to capital income from foreign sources. Some questions also concern the minimum payments of substitute taxes and the compliance visa.
The circular, among other things, dissolves the
doubts about the admissibility of voluntary repentance in the case of unique certifications sent beyond the ordinarily foreseen deadlines and about the usability of the “first home under 36” tax credit in some specific cases.
