Model 730: here we go again. It's already time to think again about tax return, which, as always, is a little different from last year's. Compared to previous versions, however, this time there are fewer innovations and mostly have to do with the consequences of the pandemic.
But let's start with the times, which have not changed compared to 2020: the last day to present the 730 model is the 30 September 2021. However, those who want to collect personal income tax refunds already in the summer can complete the procedure much earlier, by presenting the tax return between May and June. In this way the credit should arrive in the paycheck or in the July or August pension, assuming that the withholding agent is able to liquidate the personal income tax refund to the worker.
With regard to deductions, the most important novelty is certainly the 110% super bonus, established with the relaunch decree, which covers the expenses incurred from 2020 July 30 to 2022 June XNUMX for energy redevelopment of buildings and building renovation.
Then they debut the integrative treatment and the further decreasing deduction launched from 2020 July XNUMX to reduce the tax burden on employee income, measures that replaced the so-called "Renzi bonus".
Among the new entries, also the facade bonuses, holiday bonus and bike bonus, the last two evidently connected to the pandemic crisis.
On the side of the 19% deductions, from this year to be entitled to it, it is necessary that the expenses have been made in a traceable way (bank transfer, checks, credit cards, debit cards, payment apps).
Also starting from the 2020 tax year, for some of the expenses to be reported in part E of 730, the deduction is due in full up to the total income limit of 120 thousand euros. Above this threshold, the amount of credit decreases to zero with 240 euros of income.
Obviously, in the 730 model of 2021 (but also in the Redditi) you can also deduct expenses incurred for the purchase of masks, pulse oximeters and devices of protection from Covid 19, as well as any donations to the Civil Protection and all other solidarity initiatives aimed at countering the consequences of the pandemic.
