This year, Italian pensioners, employees and their equivalent workers have not received the cud by your withholding agent (employer or social security institution), but the Single certification.
In theory, the deadline for delivering the new model was set for March 2, but there are no penalties for latecomers, so it is likely that more than one person took it easy.
UNIQUE CERTIFICATION AND 730 PRE-FILLED
However, taxpayers are not the only recipients of this tax innovation: since 2015, in fact, withholding agents must send the Single Certification also to the Revenue Agency – in this case the deadline is Monday 9 March – which will use it as one of the main sources of data to be included in the 730 pre-filled.
However, this second deadline is valid only for the certifications of taxpayers who will benefit from the pre-filled tax return (basically, employees and pensioners: , promising an in-depth analysis), which constitute a more restricted audience than that involved in the single certification.
WHO RECEIVES THE UNIQUE CERTIFICATION?
As the change of the acronym from Cud to Cu (the D stood for "employees") suggests, the new model does not only concern pensioners, employees e assimilated workers, but also the self-employed with VAT number and who has received different incomes or commissions. For the latter categories, withholding agents will be able to send the single certification to the tax authorities after 9 March without being sanctioned.
WHAT INFORMATION DOES IT CONTAIN?
Another novelty with respect to the Cud concerns the number of information, which will be greater. The new model also contains a prospectus with the data of dependent family members, in which it is necessary to indicate the information that gives the right to particular forms of support from the tax authorities (for example, the presence of a disabled child). For each member of the family nucleus, the tax code, the number of dependent months and the percentage of deduction must be specified.
Furthermore, the Single Certification contains a section dedicated to taxpayers who are entitled to the €80 bonus, or employees with gross income of up to 26 euros per year.
