Fiscal rules, if well used, can offer us excellent savings on the charges to be paid to the State. Among the various possibilities, not known to all, there is also that of dividing the annual tax return into two declarations, using both the 730 and the PF Model (ex Unico). It is the case – as explained by a tax return tutorial published on FIRST Tutorial – of the taxpayer who has incurred substantial expenses which give the right to deduct and who has sold the shares of a foreign company with a capital gain subject to the substitute tax of 26%.
In this case it is advisable to complete two declarations: the PF model (ex Unico) declaring in part RT the capital gain subject to the substitute tax and in part RW the mere holding of foreign investments.
With the 730 model (the second declaration) he will instead insert the income from the paycheck, with deductible expenses. The taxpayer will thus have his credit repaid in a short time without suffering reductions and/or compensation with the substitute tax debt which he will pay independently in self-liquidation. If the same taxpayer only used the PF model, he would instead have a reduced credit which would be repaid in much longer times.
