The time has come to collect the documents necessary for the purposes of completing the tax declaration (with form 730 or PF income form) to bring them to the Caf.
Despite the possibility offered by the pre-compiled form 730 available since 30 April in the personal area of the Revenue Agency, many families still prefer to contact tax assistance centers or accounting firms to send their tax returns.
On the other hand, although sending the do-it-yourself declaration has been made increasingly simpler in recent years, with the convenience of not needing who knows what documentation to proceed with the sending as well as being free, the risk of making an error caused by inexperience exists, especially for more complex cases (for example in the presence of more than one Single Certification, as well as for those who have important expenses to deduct). For this reason, Caf and accountants are under attack in this period, especially in the first few days (remember that sending is possible from May 20th) so as to be among the first to receive the refund.
Precisely to speed up the process, intermediaries have already started to collect the necessary documentsin order to start preparing the 730/2024 forms and send them as soon as possible.
But what is needed for the tax return with model 730/2024? What are the requested documents? Which Receipts must be kept? Here is thecomplete list as well as all the useful information so as not to forget anything important for the purposes of the practice.
What is needed for 730/2024: personal documents
First of all, the Caf or the patronage will ask you for a series of personal documents necessary for the purposes of completing form 730/2024. Meanwhile, those referring to the person who presents a tax return, i.e. an identity document and the health card (as the tax code is necessary).
Afterwards you will also be asked for the documentation relating to dependent family members, for whom an identity document should not be necessary as the tax code (therefore the health card) is sufficient.
Finally, for employees, the employer dataof the company therefore, as it will be this, as withholding agent, who will carry out the adjustment (which can be debit or credit).
What is needed for 730/2024: documents certifying income
After that the Caf or the patronage will need to collect all the documents certifying your income. For example, in the case of employees and pensioners, the documents required are:
Other documentation required is that relating to any periodic allowances recognized by the ex-spouseboth in the case of separation and divorce, or even that which indicates i different incomes received by the heirs.
The properties must then be indicated. For any land or manufactured of ownership the following documents are therefore required:
- cadastral survey;
- deeds or contracts of sale, donation, division, inheritance;
- rental contracts pursuant to law no. 431/1998;
- rent from rented properties;
- copy of the F24 for IMU payments made;
- in the case of rent with flat rate tax, the receipt of the registered letter sent to the tenant is required, together with the copy of the contract.
What is needed for 730/2024: the documents to benefit from the deductions
With the 730/2024 model you can benefit from a series of deductions thanks to which to recover part of the expenses incurred last year. In this regard, it is essential that for every deduction you want to enjoy it is given proof of payment of the feefor which one of the following documents is sufficient:
- receipt of payment by debit or credit card;
- Bank transfer copy;
- copy of the postal or Mav slip;
- copy of payments made with PagoPa.
In the absence of the aforementioned, an annotation on the invoice, tax receipt or commercial document by the person who made the sale or performed the service may be sufficient.
It is essential, therefore, that the payments for the expenses for which you want to benefit from the expected deduction have been made carried out with traceable methods. But there are exceptions, i.e. payments that can also be made in cash without the risk of losing the right to deduction: these are those expenses made for thepurchase of medicines and medical devicesas well as health services (but only if provided by public or private structures affiliated with the NHS).
That said, it’s good to be informed about what are the deductions you can enjoy when filing your 2024 tax return, so as to also understand which documents are required depending on the case; in this regard, you can find the complete list here.
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