From Tuesday, May 2nd, the Revenue Agency will publish the 730 models on its website with the taxpayer data previously entered. From Thursday May 11th it is possible to accept or change first, and send the document. The deadline for submission is set for Sunday October 2nd and it is possible to do it through a coffee shop or authorized professional or through the withholding agent if they provide assistance. 2023 is the ninth year in a row that the tax authorities have prepared the tax return for individuals, which has set a new deduction record.

The nine-year precompiled model

From 2014, the year before the ready-made form was introduced, to last year, deductible expenses increased by 14.8% (after a record 19% in 2022), with expenses increasing from 64.4 to 73.8 billion euros rose. As for the premiums deducted from income tax by Italians, there was an increase of 9.5 billion. Of these, more than half (about 5.3 billion) focus on building renovation and energy saving. The amount of data submitted by Revenue for this year’s campaign it is 1.3 billion. The news will be information about post-graduate courses at music institutes (Afam), the cost of rent, mediation for the purchase of the first home and the first installment of the bonus for removing architectural barriers. The number of taxpayers who send out the ready-made 730 form has also grown: in the first year (2015) there were 1.4 million, in 2022 there were 4 million.

How to download the 730 (and the delegation’s messages)

The taxpayer can access their own pre-built 730 directly on the Revenue Agency’s website www.agenziaentrate.gov.it or through a coffee shop or licensed professional. The precompiled 730 can be accessed using Public Digital Identity System (Spid) or Electronic Identity Card (Cie) or National Service Card (Cns) credentials. As mentioned, the first useful date to be able to change and send it is May 11, 2023. The deadline for sending is instead set for October 2 (September 30 a Saturday). In any case, tax refunds (or co-payments) in paychecks for employees begin in the month of July. The novelty this year is that the precompiled form is even easier to use: from April 20 last year there is the possibility to i delegate a family member (spouse, child or relative) or a person you trust to submit the pre-prepared declaration.The delegation is attributable to both by direct access to the reserved area via Spid, Cie, Cns or by video call from the Book an Appointment section of the Agency’s website. Two options, adding to the channels that have been active since last year, are sending the application via Pec or presenting the power of attorney at any Revenue Agency office. The delegation aims to support those unfamiliar with the technology or unable to independently manage the 730 do-it-yourself. At the request of the taxpayer, the duration of the delegation can be extended to up to 3 years.

The registered expenses

In the 2023 form, the taxpayer will find the following deductible or already registered deductible fees:
• Expenditure sanitary (and any related refunds);
• Interest expense mortgages Primary residence or, in any case, deductible and related expenses;
• Awards from life insurancecause of death and against accidents and insurance premiums related to the risk of catastrophic events;
• Social security and social security contributions;
• paid contributions domestic workers and personal or family support;
• Expenditure vet;
• Expenditure university and expenses for post-graduate state further education and artistic-musical specialization courses;
• contributions paid supplementary pension schemes;
• Expenditure related to interventions restoration of the built heritage and interventions sought save energy;
• Cost of installing elevators and interventions for theEliminating architectural barriers;
• Expenditures related to remedial measures a Green of real estate;
• Spending on Mediation in relation to the purchase of real estate used as a “primary residence”.” (Novelty 2023);
• Expenditure Burial;
• generous donations to non-profit organisations, social development associations, foundations and associations that are recognized for the protection of goods of artistic, historical and landscape interest or for scientific research activities;
• Cost of attending the kindergartens.
However, it is advisable to check the data already entered as it may not be complete, for example where a person is required to send the data to the Agency’s system but has not done so promptly or has done so incompletely. The risk of losing a tax deduction due. The ready-made form also contains data on expenses for previous years, distributed over different years, resulting from the return submitted by the taxpayer for the previous year. These are, for example, the expenses that you are entitled to Building renovation bonus, energy saving, super bonus 110%, facade bonusetc.

Who can use

The Model 730 can be used by employees, retirees, and employees who are required to declare one or more of the following incomes in addition to salary or pension:
1) off Land and/or buildings, including leased;
2) off occasional self-employment (ie without a VAT number) or for copyrights;
3) Capital gains not subject to withholding tax;
4) different incomes (Building land sales, occasional commercial activities, income from foreign buildings);
5) something Income subject to separate taxation (e.g. refunds of taxes and/or expenses deducted or deducted in previous years).
The 730 can also be presented to taxpayers who received income from employment or pensions and/or certain income assimilated to working life in 2022 without any input tax deduction, which can compensate directly in the paycheck (e.g. household cleaners from private employers).
In this case, the 730 must be presented to the DIY online or at a café or professional. The refund is made directly by the revenue agency, but if a debt arises from 730, it must be paid with F24 by the taxpayer who has no withholding taxpayer. The 730 model can also be used by the heirs to declare the 2022 income of a person who died in 2022 or 2023, provided the latter had the necessary qualifications to submit the 730.