730 pre-filled 2021: from today, Monday 10 May, the forms for the new tax return are available online. Every taxpayer can access the document from reserved section of the Agenzia delle Entrate website, but for the first nine days only to check or download the file. From the 19st May, however, the operational phase begins, which requires a choice between two options: accept the pre-compiled 730 2021 as is or modify it with corrections or additions, for example by entering other income or deductions related to health care costs or various bonuses. As always, the taxpayer can carry out the operation in first person o delegate a third party (Caf, accountant, labor consultant or withholding agent who provides tax assistance). The sending of the pre-compiled 730 2021 to the Revenue Agency must take place by 30 September, but beware: those aiming to receive personal income tax refunds in their paychecks or pensions for July or August will have to resolve the file by May or June.
730 PREFILLED 2021: HOW TO ACCESS THE ONLINE FORM
To access the reserved area of the Agenzia delle Entrate website and download the 730, you can use the credentials linked to various tools:
- Speed, the public digital identity system;
- Cie, the electronic identity card;
- Cns, the National Service Charter;
- fisconline (attention: from March 30st the Revenue Agency no longer issues the Fisconline pin, but those who already had it will be able to continue to use it until September XNUMXth).
THE MAIN NEWS OF THE 730 PRECOMPILED 2021
Compared to past years, the 730 pre-compiled 2021 contains a series of new boxes for the deductions introduced in the last year. Here are the main ones:
- superbonus 110% (which includes 110% ecobonus and 110% earthquake bonusmeasures extended from the last maneuver until 2022);
- facade bonus 90%;
- holiday bonus (those who used it by 2020 are entitled to a deduction equal to 20% of the expenditure incurred);
- tax credit for electric scooters and mobility services (worth up to 750 euros and covers expenses incurred from 31 August to 2020 December XNUMX for the purchase of electric scooters, electric or traditional bicycles, public transport season tickets, mobility services electricity sharing or sustainable).
730 PRECOMPILED 2021: WHAT TO DO IN CASE OF ERROR
If after sending the form to the Agenzia delle Entrate you notice an error or an oversight, it is possible to cancel or correct the pre-compiled 730 2021, but only from 25 May to 22 June. After this deadline, it will be necessary to complete and send a supplementary form.
THE RULES ON CONTROLS
As always, if the declaration is accepted without modifications, the Revenue Agency will not be able to carry out documentary checks on deductible and deductible expenses, but only on the data contained in the single certification.
If, on the other hand, it is not the taxpayer who sends the 730, but a Caf or a professional, any checks will concern only the delegated subject, also with regard to deductions and deductions.
