Model 730 pre-filled at the start: from today afternoon, Tuesday May 2, the declarations already completed by the Revenue Agency can be consulted, while to modify or accept the content of the document you will have to wait for 11 May. The pre-filled 730 can be sent directly via the web application by October 2, while the deadline for those using the pre-compiled Income form it is November 30th. Among the news is that from April 20 you can delegate a family member or a trusted person to manage their own pre-compiled declaration and to use the other online services in their own interest. But let's see in detail how the pre-compiled 730/2023 model works and all the news.
Who can use the 730 model?
As theInland Revenue, can use the 730 model employees, retirees and collaborators who, in addition to salary or pension, must declare one or more of the following incomes:
- from land and/or buildings, also leased;
- from occasional self-employment (i.e. without a VAT number) or for copyright;
- capital gains not subject to withholding tax;
- other income (sales of building land, occasional commercial activities, income from foreign buildings);
- some income subject to separate taxation (e.g. refunds of taxes and/or expenses deducted or deducted in previous years).
The 730 can be presented, even in the absence of a withholding agent who can make the adjustment directly on the pay slip (domestic help of private employers), taxpayers who in 2022 received income from employment or pension and/or some income assimilated to those of dependent work. The model can also be used by the heirs to declare the 2022 income of a person who died in 2022 or 2023 as long as the latter met the requirements to present the model.
How to access
To view and download the declaration you need to access your own reserved area via credentials: Speed, Electronic identity card (Cie) or National service card (Cns). The taxpayer can also access his pre-compiled return through his deputy who provides tax assistance or through Caf or licensed professional. In this case, he must give the substitute or the intermediary a special proxy for access to the pre-compiled 730.
Model 730/2023 pre-compiled, the news
Here are all the news on the pre-compiled 730/2023 form:
- Modification of income brackets and tax rates: with the redefinition of brackets (from 5 to 4), the first rate is confirmed at 23% up to 15 thousand euros, the second bracket has dropped from 27% to 25% up to 28 thousand euros; the third decreases from 38% to 35% and includes the income range between 28 and 50 euros. Income above 50 euros is taxed at the maximum rate, 43%. The methods of calculating the deductions for employee work and pensions have been changed, a burden however not on the taxpayer but precisely on those who liquidate the 730.
- Remodulation of deductions for employee income: the income limit has been raised to 15.000 euros in order to benefit from the maximum amount of the deduction for income from employment equal to 1.880 euros. The deduction due is increased by 65 euros if the total income is between 25.001 euros and 35.000 euros.
- Remodulation of deductions for pension income: the income limit has been raised to 8.500 euros in order to benefit from the maximum amount of the deduction for pension income equal to 1.955 euros. The deduction due is increased by 50 euros if the total income is between 25.001 and 29.000 euros.
- Remodulation of deductions for assimilated income and other income: the income limit has been raised to 5.500 euros in order to benefit from the maximum amount of the deduction for income assimilated to that of employment and other income equal to 1.265 euros. The deduction due is increased by 50 euros if the total income is between 11.001 and 17.000 euros.
- Amendment to the regulation of supplementary treatment: the supplementary treatment is also recognized to holders of total income between 15.001 euros and 28.000 euros on condition that the amount of some deductions is higher than the gross tax.
- Elimination of architectural barriers: from 1 January 2022, for expenses incurred for interventions directly aimed at overcoming and eliminating architectural barriers in existing buildings, a deduction from the gross tax of 75% of the spending limit calculated according to the type of building is due.
- Deduction for rent to young people: young people up to the age of 31, with a total income not exceeding 15.493,71 euros, are granted a deduction equal to 20% of the rent. The amount of the deduction cannot exceed 2.000 euros.
- Social bonus tax credit: for donations to third sector entities, a tax credit is recognized equal to 65% of the amount of the donations to be used in three equal annual installments. However, the amount of the tax credit cannot exceed 15% of the total income.
- Tax credit for adapted physical activity: a tax credit is recognized for expenses incurred for adapted physical activity to those who request it from 15 February 2023 to 15 March 2023 through the web service available in the reserved area of the Revenue Agency website.
- Tax credit for energy storage from renewable sources: a tax credit is recognized for documented expenses relating to the installation of integrated storage systems in electricity production plants powered by renewable sources, even if they already exist and are beneficiaries of the incentives for metering on the spot. The credit is recognized to those who request it from 1 March 2023 to 30 March 2023 through the web service available in the reserved area of the Revenue Agency website.
- Tax credit for donations to ITS Academy foundations: for donations in cash to the ITS Academy, a tax credit equal to 30% of the amount of the donations is recognized. The amount of the tax credit is raised to 60% if the disbursements are made in favor of the ITS Academy foundations operating in the provinces where the unemployment rate is higher than the national average. The tax credit can be used in three annual installments.
- Tax credit for environmental remediation: if in possession of the certificate issued by the portal managed by the Ministry of the Environment and Energy Security (formerly the Ministry of Ecological Transition), it is possible to benefit from the tax credit due for donations aimed at the environmental reclamation of buildings and public lands.
- Destination of eight per thousand: from this year it is possible to allocate a quota equal to eight per thousand of the Irpef to the “Church of England” Association.
- Dematerialisation of the forms for choosing the destination of the 8, 5 and 2 per thousand of the Irpef: starting from this year, tax withholding agents who provide tax assistance can send the forms relating to the choices directly electronically, even without making use of an intermediary.
Model 730/2023 pre-compiled, another novelty: goodbye receipts
Furthermore, from this year, for those who proceed independently, or turn to a Caf or accountant, it will no longer be necessary to keep receipts or other documentation on the expenditure data already communicated to the Revenue. The taxpayer will find the following deductible or deductible charges already entered:
- healthcare expenses (and any related reimbursements);
- interest expense on first home loans or in any case deductible and related ancillary charges;
- life, death and accident insurance premiums and insurance premiums relating to the risk of catastrophic events;
- social security and welfare contributions;
- contributions paid for domestic services and personal or family assistance;
- veterinary expenses;
- university expenses and expenses for post-diploma state courses of advanced training and artistic and musical specialization;
- contributions paid to supplementary pension schemes;
- expenses relating to the recovery of the building heritage and to interventions aimed at saving energy;
- expenses for the installation of lifts and interventions for the removal of architectural barriers;
- expenses relating to interventions for landscaping the buildings;
- brokerage expenses relating to the purchase of properties used as a "first home" (new for 2023);
- funeral expenses;
- donations to non-profit organizations, social promotion associations, foundations and associations recognized for the protection of assets of artistic, historical and landscape interest or for scientific research activities;
- expenses for attending kindergartens.
It is always advisable to check the data already entered in order not to risk losing some fiscal detraction due. The pre-compiled form also contains data relating to expenses for previous years, to be spread over various years, deriving from the return presented by the taxpayer for the previous year. For example, the expenses that entitle you to building bonuses, energy savings, Superbonus 110%, facade bonuses, and so on.
Tax return: when do the refunds arrive?
The Revenue Agency explained that, in the case of taxpayers with withholding agent, the reimbursement it will be paid directly by the employer or by the pension institution. The sum will be credited to your paycheck or pension installment starting respectively from July and August/September. But if a debt emerges from 730, it must be paid with F24 by the taxpayer.
The situation changes for whom is not in possession of the withholding agent. In this case, the refund will be received directly by the Revenue Agency on your bank or postal current account if previously indicated. And the times could be much longer.
