The pre-compiled 730 form of 2017, which concerns the 2016 tax period, contains some changes compared to past tax returns. First of all, the deadline: after the extensions launched in extremis in recent years, from 2017 the last day for submitting the pre-compiled 730 is moved directly from 7 to 23 July in the case of direct submission to the Revenue Agency (actually at 24, because this year the 23rd falls on a Sunday). The deadline of 7 July, on the other hand, remains in force in the case of presentation to the withholding agent or to the Caf or to the professional.
Furthermore, in the 730 pre-compiled 2017, the list of tax discounts is extended. In addition to better known facilities such as the econobus and the sismabonus, according to what is indicated by the Revenue Agency in the instructions for completing the model, there are 12 other news. Let's see them in detail.
1) RESULT PRIZES
Private sector employees who have received performance bonuses not exceeding 2 euros gross (2.500 if the company involves workers equally in the organization of work) are granted preferential taxation. If the bonuses have been paid in the form of benefits or reimbursement of expenses, nothing is paid, otherwise a substitute tax of Irpef and surtaxes equal to 10% on the sums received is applied (part C - line C4).
2) FURNITURE BONUS FOR YOUNG COUPLES
Couples who have been married or have been living together for at least 3 years in which one of the two components is no more than 35 years old is granted a 50% bonus on the expenses incurred, up to a limit of 16 euros, for the purchase of new furniture. However, it is necessary that the furniture is intended to furnish a property bought in 2015 or 2016 (the bonus has not been confirmed for this year) and used by the couple as their main residence.
3) LEASE FEES FOR THE MAIN HOME
Anyone who paid a leasing fee in 2016 for the purchase of a main home is entitled to a deduction of 19% of the amount paid last year, provided that on the date the contract was signed, they had an income of less than 55 thousand euros the year.
4) SCHOOL BONUS
A tax credit of 65% is envisaged (to be divided into three equal annual installments) for donations of up to 100 thousand euros made in 2016 in favor of schools.
5) FACILITIES PROVIDED BY THE "LAW AFTER US"
Another important novelty concerns insurance on the risk of death for those who take care of people with serious disabilities. The maximum amount of the premiums on which it is possible to apply the deduction already foreseen of 19%, in fact, rises from 530 to 750 euros.
6) DONATIONS FOR PEOPLE WITH SEVERE DISABILITIES
The possibility of deducting 20% of donations and donations of up to 100 thousand euros in favor of trusts or special funds operating in the charitable sector is coming soon.
7) SPECIAL REGIME FOR IMPTRIATED WORKERS
For workers who have moved to Italy, only 70% of the income from employment produced in our country contributes to the formation of the total income.
8) USE OF SUPPLEMENTARY 730 CREDIT
Anyone who has presented a supplementary 730 which shows a credit in their favour, but did so after the deadlines for the declaration relating to the following tax period, can use the offsetting credit to settle the debts accrued starting from the reporting period. tax subsequent to the one in which the supplementary declaration was presented.
9) HOUSES IN ENERGY CLASS AOB
Anyone who purchased an energy class A or B home in 2016 is granted a deduction of 50% of the VAT paid.
10) VIDEO SURVEILLANCE
A tax credit is recognized for expenses incurred in 2016 for video surveillance systems.
11) MULTIMEDIA DEVICES FOR REMOTE CONTROL
Taxpayers who in 2016 purchased "multimedia devices for remote control" of heating, hot water and air conditioning systems in homes are entitled to a deduction equal to 65% of the expenses incurred.
12) EIGHT PER THOUSAND TO THE BUDDHISTS
Starting this year, with the 730 model it will be possible to allocate the eight per thousand also to the Italian Buddhist Institute Soka Gakkai (Ibisg).
