In circular no. 12 of 31 May, the Revenue Agency responded to the CAF’s doubts regarding some questions regarding the tax declaration of natural persons. In particular, the doubts of the Tax Assistance Centers concern the issuing of the compliance visa, but also the extension of the use of the simplified 730 form, the purchase of energy class A or B homes and the tax credit for under 36
Extension of the use of the simplified 730 model
As clarified with the circular of 11 April 2024, n. 8/E, article 2, paragraph 1, of the Fulfillments decree intended to make the use of form 730/2024 progressively accessible to all natural persons who do not have a VAT number. In the annual provision of the Director of the Revenue Agency, which approves the simplified declaration form, the types of income which, gradually, for each tax year, can be declared with the 730 form will gradually be identified. As a result of this provision , the simplified declaration form can also be presented, once fully operational, by subjects (not holders of a VAT number) who do not earn income from employment or similar
Compilation of Table W – Capital income from foreign sources
Based on the instructions given in paragraph 18.48.3.3 “Determination of Crypto Assets” of the liquidation circular of form 730/20241, for the calculation of the substitute tax on the value of crypto-assets due, similarly to what is provided for IVAFE, in In Table W it is necessary to fill in separate lines and indicate the days with reference to each individual financial activity.
Issuance of the compliance visa
In Section II of Table L of form 730/20242, the values of the land referred to in Article 67, paragraph 1, letters a) and b), of the TUIR, redetermined pursuant to Article 2 of Legislative Decree 282 of 2002, including those that are buildable and for agricultural use, owned as of 1 January 2023.
This Section clearly indicates the revaluations of building land, agricultural land and land subject to subdivision, for which the purchase value has been redetermined on the basis of a sworn appraisal and the relevant payment of the tax has been made. replacement in the amount of 16 percent by 15 November 2023, in a single solution or, in the case of instalments, of the first of the three scheduled annual installments of the same amount.
Purchase of an energy class A or B home and “first home under 36” tax credit
The tax benefit, consisting, as mentioned, in the IRPEF deduction, equal to 50 percent of the VAT paid for the purchase of highly energy efficient homes, does not apply if the taxpayer, in reference to the same property, has benefited from the tax benefit “first home under 36”, referred to in the aforementioned article 64, paragraph 7 of Legislative Decree 73 of 2021.
