Model 730 2023, from Irpef rates to deductions: how the tax return changes
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Model 730: the news
The definitive model 730 for the 2022 tax return of employees and pensioners has been published. The simplification is still far away, at least for the instructions to the model, 119 pages. There are various innovations to consider, because the declaration incorporates the changes that entered into force at the beginning of 2022.
In particular:
•remodulation of the Irpef brackets and rates (from 5 to 4). For those presenting the 730, the taxpayer does not have to do the calculations, but those who liquidate the 730 (Caf or qualified professional or directly the Revenue Agency);
• Irpef deduction of 20% on rents for the main residence in favor of young people aged between 20 and within 31 years of age with an income of less than 15,493 euros; • 75% deduction for expenses incurred in 2022 for the elimination of architectural barriers on existing buildings;
• new 2022 tax credits including: donations to ITS foundations; cost of installing storage systems integrated in electricity production plants powered by renewable sources; expenses incurred for the physical activity of disabled or chronically ill people who perform the exercises with a dedicated professional (adapted physical activity);
• with the introduction, from March 2022, of the single universal allowance for dependent children up to the age of 20, the deduction for dependent children is no longer due and the table of “dependent family members” has changed;
• no control over the data relating to charges provided by third parties, if the pre-compiled declaration is accepted without modifications, both when sent on its own and via Caf, qualified professionals or withholding agent. If you make changes to the prefilled 730, no check on all charges confirmed in the DIY or through withholding agent; for those who turn to the Caf or authorized professional, the health expenses resulting in the pre-compiled and confirmed form will not be checked by the Agency.
Read also:
– 730 pre-compiled: why is it better not to accept sight unseen, doubts explained
03 Mar 2023
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