Tuesday 23 July is the last day to send the pre-compiled 730 to the Revenue Agency, which can be modified by taxpayers or accepted as it is. The deadline is valid for those who have decided to submit the model to the tax authorities autonomously electronically, but also for those who have turned to a Caf or a professional (employment consultant or accountant).
730 PREFILLED: WHAT HAPPENS IN THE EVENT OF A DELAY?
Latecomers will be able to comply by presenting the PF 2019 income model (formerly the Unico model). In this case, the original expiry date was set at 30 September, but with the Growth Decree it was extended to 30 November, which however is Saturday, therefore the term automatically slips to 2 December. The Redditi model is also available on the Revenue Agency website in pre-compiled form, with the same data already present in the pre-compiled 730 model. Taxpayers will be able to accept the pre-compiled Income form as it is or modify it by entering other data, and then send it electronically to the tax authorities.
Anyone who doesn't even meet the December 2 deadline will have to run for cover with the active repentance, the supplementary declaration that allows taxpayers to independently bring out the income not declared in the year that can still be subject to assessments by the tax authorities, benefiting from a reduction in penalties.
730 PREFILLED: WHAT TO DO IN CASE OF ERROR?
In the event of errors or omissions in a pre-compiled 730 already sent to the Revenue Agency, taxpayers can remedy it by presenting a supplementary 730 to the Caf or professional by 25 October. But be careful: the supplementary 730 can only be presented if it is a declaration more favorable to the taxpayer (greater credit, lower debt or unchanged tax).
Otherwise (less credit or greater debt), the corrective income model must be sent via the web application by 2 December or the supplementary income model after 2 December.
Finally, we remind you that, in the event of modification of the ordinary or pre-filled 730 form, if the late payment of taxes was caused by the correction of errors made by the person providing tax assistance (withholding agent, CAF or authorized intermediary), the relative sanction is borne by the latter.
