There failure to indicate all the elements inside the model 730/2024relating to the year 2023, which involves the integration, or rectification, of a more credit or less debtor asets even to that determined despite the variation in the data, implies a double possibility for the taxpayer.
First of all, the taxpayer can choose to present, through a qualified professional or a tax assistance centre, a new model 730/2024complete with all its parts ed integrated with new data, no later than next 25.10.2024.
This model can also be sent by a subject other than the one originally delegated to send; that is to say, if the taxpayer initially turned to a tax assistance centre, he can apply for the supplementary model contact a professionalor vice versa, as long as it exhibits all the necessary documentation, for the purpose of controlling the conformity of the integration to be carried out.
In this case, inside the title page, in the box labeled “730 supplementary”, the. must be indicated code “1”.
The second possibility, for the taxpayer, is represented by the presentation of a PF Income model 2024.
They must be reported within this model all data previously indicated within the 730/2024 model.
The PF 2024 Income model can be presentedalternatively:
- by 31.10.2024 (new deadline which coincides with the one for adhering to the biennial composition with creditors proposal), inserting The flags inside the named box “Corrective within the deadlines” of the title page;
- within the deadline set for presentation of the PF Income model relating to the following year, entering the flags inside the box labeled “Supplementary declaration” of the title page;
- by 31.12.2029i.e. at the end of fifth year following the year in which the declaration was submittedinserting the code “1” inside the box labeled “Supplementary declaration (art. 2, paragraphs 8 and 8-bis, Presidential Decree no. 322/98)”.
In this last case, the credit amount may be used in compensationpursuant to thearticle 17, Legislative Decree 241/1997to execute the payment of accrued debts starting from the tax period following the one in which it was presented the supplementary declaration.
In the declaration relating to the tax period in which the supplementary declaration is presented the credit deriving from the lower debt is indicated or from the greater credit resulting from the supplementary declaration.
It is highlighted that the submission of a supplementary declarationbe it a new 730/2024 form or a PF 2024 income form, does not suspend the procedures started with the delivery of the original 730 model.
In particular, it remains the responsibility of the employer or pension institution, indicated within the framework dedicated to “Data of the withholding agent who will carry out the adjustment”, the obligation to make refunds or withhold sums due based on what was originally indicated.
In very simplistic terms, the first model sent “has already begun to travel its path” and we are powerless to stop it. Let’s take this into account, therefore, to avoid undue refunds.
