The pre-compiled 730, a novelty in recent years, has simplified the life of millions of taxpayers in terms of procedures, but has also complicated the tax calendar, creating some confusion. Also because they overlap with those relating to the new 2017 Personal Income model, reserved for business income holders and VAT numbers.
According to the guide published by the Revenue Agency, here are the pages to mark on the agenda.
25 May
It is possible to send the additional income form of 730 by presenting the title page and parts RM, RT and RW.
25 May
From this date, send the corrective income form to correct and replace the 730 already sent.
29 May
From this day it is possible to cancel the 730 already sent and submit a new return via the web application. The cancellation of the 730 can only be done once: until 20 June
20 June
Last day to cancel the 730 already sent.
30 June
Deadline for the payment of the balance and first advance for taxpayers with 730 without withholding agent or with income model.
24 JULY
Last useful day (July 23 is Sunday) for the presentation of the pre-compiled 730 to the Revenue Agency directly via the web application.
31 JULY
Deadline for the payment, with an increase of 0,40% by way of interest, balance and first advance for taxpayers with 730 without withholding agent or income model.
2 OCTOBER
Last useful day (September 30 is Saturday) to communicate to the withholding agent that you do not want to make the second or only Irpef down payment or that you want to make it to a lesser extent.
2 OCTOBER
Deadline for submitting the pre-compiled Income model and for sending the 730 corrective Income model.
25 OCTOBER
Last day to present a supplementary 730 model, possible only if the integration involves a higher credit, a lower debt or an unchanged tax. The presentation can only be made through a Caf or a licensed professional.
