The 2016 pre-compiled tax return (Single Model and 730) is enriched with 700 million more data than last year, including insurance premiums, interest payable on mortgages, social security contributions, medical expenses, reimbursement of health expenses, single certifications, social security complementary, funeral expenses and university expenses.
In the healthcare expenditure sector alone, the Revenue Agency confiscated around 520 million pieces of information, of which 400 million directly from the National Healthcare System (for a value of 1,5 billion euros) and 120 million from the Healthcare Card system (in In this case, the value of the expenses incurred by taxpayers is 13 billion euros). Overall, the data photograph the medical expenses of 50 million citizens. Only health costs for over-the-counter medicines, for which a doctor's prescription is not required, remain excluded.
NOT ONLY 730: THERE IS ALSO THE UNIQUE MODEL IN THE PRECOMPILATED 2016
This year, not only will 20 million pre-compiled 730 forms (concerning pensioners, employees and similar) be prepared, but also 10 million tax returns for taxpayers who must present the Single form. A guided procedure will allow the taxpayer to choose the model that best meets his profile from the first access to the telematic system.
DATES TO REMEMBER
From 15 April, both forms for the 2016 tax return will be available on the website of the Revenue Agency.
730 pre-compiled 2016. Employees or retirees can accept the 730 form as it is, or they can modify or integrate it and send it to the tax authorities between 2 May and 7 July, directly from their computer or by delegating the withholding agent who provides tax assistance. the Caf or a professional.
2016 pre-compiled single form. The taxpayer who presents the pre-compiled single form can modify or integrate it and send it to the tax authorities, directly from their computer, from 2 May to 30 September.
HOW TO ACCESS YOUR OWN PRE-FILLED DECLARATION ON YOURSELF
Taxpayers will be able to access the pre-compiled declaration from the Revenue Agency website using the credentials issued for the telematic services of the Tax Authority (including the Pin code), which can be requested through various channels:
1) by the same site of the Revenue Agency;
2) at the local revenue offices or through the Agency's app;
3) for those who have the National Services Card, the procedure is even faster: just insert the card into the reader and, after registering, the system immediately provides the taxpayer with the PIN and password to access Fisconline.
4) Citizens who already have the INPS PIN device, on the other hand, will be able to access their declaration through the site of the social security institution.
5) The fifth option is new: it is Spid, the new public digital identity system that allows citizens to access all the online services of the public administrations and adhering businesses with unique credentials. For information on how to request digital identity, please refer to a previous article.
6) Employees of public administrations who have joined the NoiPA system can log in with their credentials via the NoiPA portal.
CAF, TAX WITHSTANDS AND PROFESSIONALS
Alternatively, it is still possible to delegate your withholding agent (employer or social security institution) available to provide tax assistance, a Caf or a qualified professional (employment consultants, chartered accountants, bookkeepers or commercial experts).
THE ADVANTAGES OF THE PRECOMPILED 730
The main advantage of the pre-compiled 730 - in addition to the simplification of the procedure - is on the side of the controls. Taxpayers who present the form without modifications will immediately close the deal with the tax authorities, as they will not be subjected to documentary checks on the expenses communicated to the Agency by the entities that issue land and agricultural loans, by insurance companies and by social security institutions (passive interest , insurance premiums and social security contributions). Furthermore, in the event that the declaration is presented, with or without modifications, to a Caf or a qualified professional, documentary checks will be carried out against the latter. Finally, spouses can combine their pre-compiled declarations and submit the joint 730 model directly online.
WHAT'S INSIDE
The pre-compiled declaration is based on the certifications of the withholding agents for income from employment and similar, pensions and compensation for occasional self-employment activities. The form also contains the information present in the Tax Registry relating to building renovation and energy saving costs, payments made with the F24 form, real estate sales, registered lease contracts and the previous year's tax return. The data transmitted by other subjects is also available, concerning some deductible and deductible expenses incurred by taxpayers including interest expense on mortgages, insurance premiums, social security contributions, funeral expenses, medical and university expenses.
