For employees and pensioners comes the appointment with the 730 pre-filled 2022, which will be available on the Agenzia delle Entrate website starting from from Monday 23 May. From 31st May, however, the declaration can be modified (for example by adding income or tax deductions) and sent back to the tax authorities. As always, it is also possible to accept the document as proposed by the Agency: the important thing is that the 730 pre-filled 2022 – with or without modifications – is sent electronically to the Revenue Agency by 30 September.
How do I access the pre-compiled 730 model 2022?
The pre-filled declaration can be found in thereserved area on the Revenue website, which can be accessed with the credentials of the Speed and Electronic identity card or of National meat of services.
Alternatively, it is always possible to delegate the withholding agent who provides tax assistance, a Caf or a qualified professional (accountants, labor consultants).
When should payments be made?
In the event of a debit declaration, payment must be made by 30nd June.
When are refunds received?
As far as tax refunds are concerned, they will arrive in the paycheck or in the pension The next month to the one in which the model was presented.
Less checks on deductions
The most important novelty of this year is the reduction of formal checks for those who insert deductions or additional deductions compared to those already loaded by the Revenue (in itself, in fact, the 730 pre-filled 2022 already contains a lot of information: from healthcare costs to university costs, from funeral expenses to insurance premiums, from social security contributions to transfers for building renovation and energy redevelopment interventions, and much more).
In essence, the verification will concern the added documents, but not those pre-entered by the Revenue and left unchanged by the taxpayer. The novelty was introduced with the tax decree connected to 2022 Budget Law.
What to do in case of errors in the precompiled 730 2022?
Those who realize they have done something wrong only after sending the model to the tax authorities have two alternatives:
- Between 6 June and 30 November you can send the Revenue Agency a corrective income form to replace the 730 or the already sent income form.
- Alternatively, it is also possible to cancel the 730 already sent and submit a new declaration via the web application. But be careful: the cancellation of the 730 must take place by 20 June 2022 and can only be done once.
What's new in the 730 precompiled 2022?
in instructions for filling, the Revenue Agency publishes this list with the main changes contained in the 730 pre-filled 2022:
- Reduction of the tax burden of the employee: starting from the 2021 tax year, the annual amount of the supplementary treatment and the further deduction has increased to 1.200 euros.
- First home tax credit under 36: it is possible to use in the declaration the tax credit accrued by under 36s with ISEE not exceeding 40.000 euros for the purchase of the first house subject to VAT.
- Super bonus: from the 2021 tax year, for the expenses for the removal of architectural barriers incurred jointly with the sismabonus and ecobonus interventions, it is possible to benefit from the increased rate of 110%.
- Charging columns: new spending limits are envisaged for the installation of the charging stations that began in 2021.
- Recovery of the building heritage: it is possible to take advantage of the deduction provided for the recovery of the building heritage also for the costs of replacing the existing emergency generator set with last generation emergency gas generators.
- Mobile bonuses: the maximum limit of expenses for which it is possible to benefit from the relative deduction has been raised to 16.000 euros.
- Veterinary expenses: the maximum limit of veterinary expenses for which it is possible to benefit from the relative deduction has been raised to 550 euros.
- Expenses for conservatories: it is possible to take advantage of the 19% deduction for the expenses incurred for the enrollment of children in conservatories, AFAMs, music schools registered in the regional registers as well as in choirs, bands and music schools recognized by a public administration, for the study and practice of music. The deduction can be used, up to an amount not exceeding 1.000 euros for each child, only if the total income does not exceed 36.000 euros.
- Security compartment: the amount of the deduction due to members of the security sector was raised to 609,50 euros (decree of the President of the Council of Ministers of 27 October 2021).
- purifiers: it is possible to use the tax credit for water purifiers and the reduction of the consumption of plastic containers in the declaration.
- Short leases: from 2021 the short-term lease regime is applicable only to taxpayers who rent no more than 4 properties.
