From today, Monday 2 May 2016, it is possible to send the tax authorities the pre-compiled tax returns (with or without modifications), which have been available since 15 April on the website of the Revenue Agency.
To present the pre-compiled 730 model there is time until 7 July, but after the approval in the Finance Committee of the House of a motion for the extension – the deadline could be postponed to July 23, which however falls on a Saturday and therefore would go directly to Monday 25 July.
Taxpayers who present the unique model pre-compiled, on the other hand, they must send it to the tax authorities by 30 September.
To access the pre-compiled declaration from the Revenue Agency website, you must use the credentials issued for the telematic services of the tax authorities (Fisconline or Entratel), which can be requested directly on the Agency's website, at the local offices or through the Revenue app.
Citizens who already have the INPS device PINInstead, they will be able to access their statement through the site of the social security institution.
Another option is Spid code, 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.
Employees of public administrations who have joined the NoiPA systemfinally, they can access their declaration with the dispositive credentials via the NoiPA portal.
La direct transmission it is the only option for those presenting the pre-compiled Unico model. Taxpayers who instead present the pre-compiled 730 can 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).
Another advantage of the precompiled 730 compared to the Unico model is on the side of the Checks. Taxpayers who present the form without modifications immediately close the game with the tax authorities, as they will not be subjected to documentary checks on the data relating to deductible or deductible charges. Not only that: in case of delegation to a withholding agent, Caf or professional, the checks will be carried out against the latter.
Furthermore, married people can combine their pre-compiled declaration with that of their spouse and present it the joint model 730 directly online. However, this possibility is not provided for the pre-compiled Unico model.
Finally, as regards any credits, with the 730 model it is possible to obtain personal income tax refunds in the pay slip starting from July or in the pension check from August or September, while with the Unico model the refunds can only be requested from the Agency or used in compensation, i.e. to pay other taxes.
However, from 2016 the 730 sent with modifications may be subject to preventive checks and the subsequent refunds will be handled by the Revenue Agency rather than by the withholding agent. The procedure, which involves the blocking of refunds and, in the best case, the simple postponement of the credit, will be triggered in two circumstances:
1) if the refund amount exceeds 4 euros;
2) if, regardless of the amount of the refund, the tax authorities find inconsistencies in the changes made to the pre-compiled 730.
