The season of tax return come alive: from today, Thursday May 11, you will be able to accept, modify and send the model 730 pre-compiled 2023. Once logged in to the Agenzia delle Entrate website, in addition to sending the declaration, it is possible to carry out a series of operations in complete autonomy, such as checking the pre-loaded data or loading the missing ones, thus modifying the pre-compiled prepared by the taxman. Between news this year you can delegate a family member or a trusted person to manage your declaration. To send the pre-compiled 730 there is time until 2 October 2023, while for the pre-compiled Income form for natural persons until 30 November. But let's see how change the data in the pre-filled 730 2023 and what are the consequences.
How do I access the pre-compiled 730?
To access the pre-compiled 730 model, go to thereserved area of the Revenue website with one of the following credentials: Speed, Electronic identity card o National Service Card.
Once logged in, it is possible to verify the completeness and accuracy of the data present, i.e.:
- the Single Certification;
- family burdens;
- any income from land and/or buildings;
- any expenses that give the right to deduction and/or deduction. If there is an X in red, it means that the data was communicated by the pharmacy, a bank or an insurance company, but it was not included in the pre-compiled 730.
This is a delicate step for the taxpayer in order to understand if something is missing in the pre-compiled form or if something is wrong and, in this case, incurring potential future penalties. If you are unable to check your declaration yourself, you can always go to a professional and instruct him to check and possibly modify the data. Or delegate a trusted person (friends or relatives).
How to modify the precompiled 730?
In the case of errors or omissions, it can modify the precompiled 730. How to do? You can compile the Panel E (charges and expenses: in this section you will find the summary of the deductions), with the ordinary method ("do it yourself"), or with the assisted one.
To modify an item, you need to click on "E-charges" and view the list of all the expense items present in your declaration.
How to insert the missing data
How do I enter new deductions? To add a new item, click on "Add a new expense". The taxpayer can insert an item from the list or insert it in the search string. Once finished, you must select "I confirm that I have read all the items in all the sections". Before proceeding with the integration, make sure you have all the documents necessary to demonstrate the effectiveness of the right to the tax discount.
The procedure is the same for making changes, but by clicking on the "modify" button. To include or exclude expense items already entered, however, you need to enter the relevant item, and select, or deselect, the option in the "to use" column.
When finished, you always have to confirm e save changes carried out.
How to send the pre-compiled 730 form?
Once the data has been verified, the declaration can be sent electronically. First you need to select the item "Choose the model", and choose between: Model 730, PF Web income, PF Online Income. Clearly, before sending, it is advisable to check the accounting result of the declaration and, that is, whether it is a debt or tax credit. If additions or modifications are made, the recalculation will be carried out and the taxpayer will immediately be able to see if his position (debit or credit) has changed.
Finally, you can send e print model. Of course, you have to first confirm. After at least a couple of days, the taxpayer will be sent the receipt and will be able to consult the pre-compiled return sent.
How to cancel a sent prefilled 730?
In case of errors, it is possible undo the 730 model sent no later than June 20th. But the cancellation can only be done once. And once the 730 has been cancelled, no declaration will be presented to the Revenue Agency. Therefore, a new one must be submitted, otherwise the declaration will be omitted. The sending of the new declaration cannot be done immediately, but it will be necessary to wait 24/48 hours from the cancellation.
When is the precompiled 730 considered modified? And what happens?
When dealing with a pre-compiled one, one must pay close attention to whether or not to modify it, unless it is necessarily required. Because sending a model with or without modifications has different implications in terms of Checks.
Send without changes
The declaration is considered "accepted" if it is transmitted without modifications or with changes that do not affect the determination of income or tax.
The following operations are considered as such:
- indication or modification of the personal data of the taxpayer, with the exception of the Municipality of the tax domicile, which could affect the determination of the regional and municipal surtaxes to the IRPEF;
- indication or modification of the identification data of the person making the adjustment;
- indication or modification of the tax code of the spouse who is not fiscally dependent;
- compilation of part I for the choice of use in compensation, total or partial, of any credit resulting from the 730 form;
- choice not to pay or to pay the advance payments due in a lower amount than that calculated by the person providing tax assistance, by completing the appropriate line of part F (line F6, columns from 1 to 6);
- request for subdivision into monthly installments of the sums due by way of balance and advance in the cases permitted by current legislation, by completing the appropriate line of part F (line F6, column 7).
In a nutshell, by accepting the declaration, any credits become definitive, which will not be subjected to preventive checks, but will come directly refunded. However, the Agency can always check the existence of the subjective conditions that give the right to deductions, including those for dependent family members, and to the concessions as well as the charges certified by the withholding agents for which they have not made the relative deductions.
Sending with changes
What if yes edit the precompiled 730? In this case it is necessary to distinguish according to whether the declaration is sent:
- directly or through the withholding agent;
- through a CAF or professional.
In the first case, the tax authorities carry out:
- un documentary check also on the data relating to the charges indicated in the pre-compiled declaration provided by third parties (passive interest, insurance premiums and social security contributions); the same exclusion envisaged in the case of a declaration accepted without modifications applies instead for the part of the data relating to the charges, provided by third parties, indicated in the pre-compiled declaration, which are not modified; moreover, with reference to the charges provided by third parties which are modified with respect to the pre-compiled declaration, the Revenue Agency carries out the formal check relating to the documents which led to the modification;
- un preventive control, in the event of changes that affect the determination of income or tax and which present elements of inconsistency with the criteria published with a provision of the Revenue Agency dated 30 May 2022 or which determine a refund of an amount exceeding 4.000 euros.
In the second hypothesis (if the pre-compiled 730 is modified, through an intermediary) the documentary checks will be carried out against the Caf or the professional, also on the deductible and deductible charges that have been communicated to the Revenue, with the exception of data on health expenses, for which the formal check is carried out in relation only to the expense documents that are not indicated in the pre-compiled declaration.
It should be remembered that, in all the cases mentioned above, "the control over the existence of the objective conditions that give the right to deductions and concessions remains unchanged, in addition to the other ordinary control activities on the omission of income".
