The Revenue Agency has published on its website the drafts of the models for the 2021 tax return: 730, Single Certification, VAT and 770. There are also instructions.
THE 730 MODEL
Several novelties this year. For example, the 730 model includes the supplementary treatment for employee income, the 110% Superbonus (110% ecobonus plus 110% sismabonus) and the deduction for donations to support measures to combat the Covid-19 emergency . But also the facade bonus, the holiday bonus and the tax credit for the purchase of electric scooters and electric mobility services.
THE UNIQUE CERTIFICATION
In the new Single Certification, on the other hand, the supplementary treatment and the further deduction for employee and similar income make their entry. Among the innovations, also the safeguard clause for the allocation by the withholding agent of the Irpef bonus and the supplementary treatment in the presence of social safety nets, in addition to the bonus to employees for the work performed in March 2020. also the deductions for charges related to income and the indication of the amounts returned net of withholding taxes.
THE VAT MODEL
As for the VAT model, some changes are coming in terms of anti-Covid goods and declarations of intent. In particular, it should be noted the drop in the rate for the sale of goods necessary for the containment and management of the Covid-19 emergency, the extension of the flat-rate regime to the oil tourism business and some changes to the regulation of the provision of services of telecommunications, broadcasting and electronics delivered to non-taxable customers. Some simplifications regarding declarations of intent are also introduced, such as the abolition of the obligation to communicate those received from suppliers of habitual exporters.
THE 770 MODEL
Finally, the new 770/2021 model includes information on credit deriving from the provision of supplementary treatment and bonus sums for work performed in March 2020, "as well as in the event of the return of sums not due to the employer" , specifies the Revenue Agency. The instructions on the disbursement of dividends distributed to simple companies have also been updated. New codes have been inserted in the summary tables for the management of late payments as a means of contrasting the Covid-19 emergency.
