how do you change, what are the risks, the new rules - Corriere.it
The fiscal one is certainly one of the hottest fronts for the Meloni government. And so timing makes the difference. For example, on the decree for the tax wedge, the Undersecretary for the Economy Federico Freni gave a precise time horizon, stating: We are working so that it can be valid from the month of May. On the tax return front, however, the deadlines for the 730 and for the pre-compiled form are approaching (here the news 2023).
Deadlines for filing tax returns
The pre-compiled 730 form will be available in the dedicated area of the Revenue Agency's website from 2 May and can be sent from 11 May. Instead, the 730 model must be presented by 30 September 2023 to the Caf or to the qualified professional or to the withholding agent, if present. The pre-compiled 730 can also be presented directly by the taxpayer to the Revenue Agency, in this case respecting the deadline of 2 October. Furthermore, from this year, starting from 20 April, it will be possible to delegate a trusted person also online and by videocall and extend the validity period of the proxy up to three years.
730 pre-filled: what data does it contain
Since 2014, the Revenue Agency has made it available to pensioners and employeesthe pre-compiled 730 form which reports the income information already held by the financial administration and allows the model to be presented without making changes, reducing the risk of errors and documentary checks by the Revenue Agency on the expenses communicated relating to deductible and deductible charges.
As recalled by the National Accountants Foundation, in addition to the information already present in previous years (such as, for example, social security and welfare contributions, university expenses, those for nursery schools, those for restructuring and energy efficiency interventions) this year there will be new data and, in particular, expenses for post-graduate courses at state institutes of advanced training and artistic and musical specialization, expenses for rents and brokerage expenses for the purchase of properties used as first homes. In case of presentation of the pre-compiled declaration without modifications, the Revenue Agency only verifies the existence of the subjective conditions which give the right to deductions, deductions and concessions and this regardless of the modality of presentation of the declaration.
730 precompiled: the changes and the receipt node for medical expenses
In the presence of a pre-compiled return with amendments, on the other hand, it is necessary to distinguish between direct submission or through a withholding agent and submission through a Caf or professional. In the first case, the Revenue Agency carries out the formal check only on the modified data. On the other hand, in the case of presentation made through a Caf or professional, the formal check is carried out against the intermediary. Only unmodified health care expenses for which the retention of documentation and receipts is no longer necessary are excluded from the check.
