From 15 April, the pre-compiled 730 form will be available to twenty million pensioners, employees and assimilated workers. To process it, the Revenue Agency is using the information available in the Tax Registry, those transmitted by banks, insurance companies and withholding agents (social security institutions and employers).
Although the data acquisition and processing operations are still ongoing, thanks to the contribution of all the players involved in the "precompiled 730" project, more than 100 million operations relating to bonuses have already been transmitted - reports the Revenue Agency insurance, interest expense on mortgages and social security contributions, as well as almost 19 million unique certifications.
From 2016, the pre-compiled return will also include health care expenses that entitle income deductions or tax deductions and other common expenses, such as university tuition fees. Thanks to this wealth of information, taxpayers will already have a tax return pre-filled in by the tax authorities in 2015, in full or in large part.
The taxpayer – explains the Agency – can in any case modify, integrate or accept the model easily and forward it to the tax authorities, from 1 May to 7 July, directly from your PC or by delegating the withholding agent who provides tax assistance, a Caf or a professional. If the declaration is accepted directly as it is or modified through a Caf or a qualified professional, the game with the taxman is thus closed. In fact, in the latter case, documentary checks are carried out directly against the Cafs and the professionals on whom citizens rely. Precisely because of the role of greater responsibility to which intermediaries are called, the Ministerial Decree of 29 December 2014 provided for a different modulation of the fees.
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 model 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.
Finally, in the new 730, the data transmitted by other subjects are also available, concerning some deductible and deductible charges incurred by taxpayers. For this year it is interest expense on mortgages, insurance premiums and social security contributions.
To access the model you need the PIN code for the Agency's telematic services which can be requested on the website www.agenziaentrate.gov.it, by telephone on 848.800.444 or at the local revenue offices. To facilitate citizens who already have the INPS PIN device, access is also provided through the Institute's website. Alternatively, it is possible to delegate your own withholding agent available to provide tax assistance, a Caf or a qualified professional.
