The Launch of the Simplified 730 Tax Form: A Comprehensive Guide

Pre-filled tax returns are at the starting line with the new simplified 730 form. The models already prepared with the data in possession of the Revenue Agency or sent by external entities, such as employers, pharmacies, and banks, are online. In total, the information transmitted for the 2024 season is about 1 billion and 300 million. Maintenance payments in the tax return, who is entitled to the deduction and what changes for children and former spouses: the guide. With the new simplified 730, citizens will no longer need to know frames, lines, and codes but will be guided until the submission of the declaration with a more intuitive interface and simple words. The data related to housing (rental income, any lease contracts, mortgage interest, etc.) will, for example, be collected in the new 'home' section, burdens in the 'expenses incurred' section, information on spouse and children in the 'family' section. After accepting or modifying the data - operations that can be carried out from next May 20 - the system will automatically insert the data into the model. Another novelty this year will be the possibility of receiving any refunds from 730 directly from the Agency, even in the presence of a withholding agent. To submit the declaration, there will be time until September 30, 2024; until October 15, instead, for those who present the Income model. The rules are defined in a decree signed today by the director of the Revenue Agency, Ernesto Maria Ruffini. What's in the models - There are about 1 billion and 300 million (1,270,674,831) data received by the Tax Office and pre-loaded in the 2024 declarations. In the top five occurrences, as always, are healthcare expenses (over 1 billion fiscal documents), insurance premiums (98 million data), unique certifications of employees and self-employed (75 million), transfers for renovations (10 million), and mortgage interests (9 million). Among the novelties of this year, the data related to refunds for the 'sight bonus', those sent by pediatric nurses, and those related to local public transport subscriptions. All items that are added to those already present in previous years: social security contributions, university expenses, for kindergartens, for renovation interventions, liberal disbursements, etc. The simplified 730 arrives - Once the taxpayer accesses the service through their Spid credentials, Electronic Identity Card (Cie), or National Services Card (Cns), if they meet the requirements to submit the 730, they can choose whether to access their declaration in simplified or ordinary mode. In the first case, they will be able to view the data (both used and not) within an interface easy to navigate also thanks to the presence of common use terms that clearly indicate the sections in which data are present to confirm or modify: 'home and other properties', 'family', 'work', 'other income', 'incurred expenses'. Once the tax information is confirmed or modified and subsequently validated (from May 20), they will be automatically reported within the model. Refunds and payments - From this year, those who submit the 730 model before sending the declaration will be able to select the 'no substitute' option to request to receive any refund directly from the Agency, even in the presence of an employer or pension institution required to make the adjustments. The option is also valid if the declaration shows a debt: in this case, the taxpayer who sends the model directly will be able to make the payment through the same online application: the procedure indeed allows charging the F24 on the same Iban indicated for the refund. Alternatively, it is also possible to print the pre-filled F24 and proceed with the payment in the ordinary ways. Pre-filled declaration also for VAT number holders - From this year, entrepreneurs and professionals will also be able to consult the pre-filled declaration containing the income resulting from unique certifications of self-employment, from buildings and lands, deductible and deductible expenses, and those of family members. Moreover, in the case of adherence to the advantage regime or the flat-rate regime, directly through the pre-filled application, it will be possible to complete and submit the Income model for individuals and adhere, starting from June 15, to the preventive agreement. How to view your declaration - To view and download the declaration, it is necessary to access your reserved area with Spid, Cie, or Cns. As last year, to consult the declaration and carry out all operations until sending, it will be possible to delegate a family member or a trusted person directly from your reserved area on the Agency's website. Alternatively, by sending a pec or formalizing the request at any office of the Agency. The pre-filled 730 is prepared for taxpayers who have received, for the previous tax year, income from employment and similar. From this year, the range of taxpayers is experimentally expanded. In fact, the 730 can accommodate data that previously had to necessarily pass through the Income model (for example, capital income from foreign sources subject to substitute tax, investments abroad, and foreign financial activities for Ivie and Ivafe purposes).