The pre-compiled season starts: model 730 and personal income model. Once again this year, the Revenue Agency makes the tax return available to taxpayers with various data already entered: from health care costs to university costs, from funeral expenses to insurance premiums, from social security contributions to wire transfers for building renovations and energy redevelopment, and more. The 730 pre-filled will be available online on the Agenzia delle Entrate website starting from 2 May 2023, together with the pre-filled Individual Income Template. However, the declarations can only be consulted, while from Thursday 11 May it will be possible to modify the data (if they are considered incomplete or incorrect) and then send it online. Anyone who accepts the pre-compiled 730 without making any changes will not have to show the receipts for the related expenses and will not be subject to document checks.
But there are some news. The declarations, explains the revenue agency in a note, this year will be even easier to use, thanks also to the possibility, starting from April 20, of to delegate a trusted person both online and by video call. But let's see how it works and all there is to know about the precompiled 730 2023.
READ ALSO: "Pre-compiled 2023 for VAT numbers, launch of the new service: how to view and edit it"
What's new in the 730 precompiled 2023?
The precompiled 730 will be modified and integrated with the new features that have been introduced there last year. Instead, between new data that enter the precompiled 2023 there are: post-diploma courses at state institutes of higher education and artistic and musical specialization, expenses for rental fees, brokerage expenses for the purchase of properties used as a first home. All information that adds to that already present in previous years, such as, for example, social security and welfare contributions, those paid for domestic workers, university expenses, for nursery schools, expenses for restructuring and energy efficiency interventions.
730 pre-compiled 2023: how to delegate a trusted person?
From Thursday 20 April it will be possible delegate a person trustworthy it is online in that video call, with the possibility of extending the validity up to 3 years. As explained by the tax authorities, all you need to do is access the reserved area on the Agency's website to authorize a family member or a trusted person to manage their pre-compiled declaration (view, accept or modify it, send it) and to use the other online services in their own interest. Alternatively, you can authorize the trusted person via a video call with a Revenue official.
The novelty is designed to meet those who, despite having the credentials to access the reserved area - Spid, Electronic Identity Card (Cie) or National Services Card (Cns) - are unfamiliar with web functions or cannot manage them personally. These two methods are added to those already active since last year, i.e. thesending a certified email – which can also be sent from the pec box of the trusted person (therefore not only from that of the delegating party) – or the presentation of the request to any agency office: signed with handwritten signature by the taxpayer, attaching a copy of the identity document of the interested party and of the trusted person, as well as a certificate of the interested party's state of impediment issued by the general practitioner.
How do I access the pre-compiled 730 model 2023?
the pre-compiled 730 is prepared for taxpayers who received, for the previous tax year, income from employment and similar. But how does it work? To view and download the declaration you need access your private area via credentials: Spid, Electronic Identity Card (Cie) or National Service Card (Cns).
Once logged in, the template can be viewed, edited, canceled (within certain deadlines) and submitted. It is possible to make the payment of any sums due by means of model F24 already completed, with the data relating to the payment to be made and consult the communications received regarding the declaration presented and the list of delegates authorized to manage your 730.
Model 730 and personal income model: all deadlines
To send the pre-compiled 730 there is time until 2 October 2023 (the deadline is 30 September, but falling on a Saturday it is postponed to the following Monday), while the Redditi model (and the corrective Redditi model of 730) within the November 30, 2023.
In both cases, the taxpayer will be able to send his declaration not only online in full autonomy, but also via Caf or professional. Once sent, the declaration can still be viewed and downloaded within your authenticated area. The service is free.
When should payments be made? And when are refunds received?
The dates are:
- June 15 for returns submitted by May 31;
- 29 June for those presented from 1 to 20 June;
- 23 July for those presented from 21 June to 15 July;
- 15 September for those presented from 16 July to 31 August;
- 2nd October for those presented from 1st to 30th September.
These deadlines are valid both for the pre-compiled 730 and for the ordinary one, where it is the accountant or the Caf who presents it for the taxpayer through a specific proxy.
