The 730 models: main aspects, novelties, and advantages of the compilation, the pre-compiled.

Every year the appointment comes with the compilation of the 730 forms and it happens that sometimes we encounter some doubts or problems in completing everything.

For this reason, it is possible to use the pre-filled 730 forms, a tool made available by the Revenue Agency, which allows you to retrieve the taxpayer’s tax data.

In this regard, the Revenue Agency, which has the task of supervising this tax return, on January 15 published the provision approving form 730 and related official instructions for its compilation.

Form 730 must be presented by all employees and retirees. To facilitate the presentation and compliance with the deadline of 730, it is possible to retrieve the pre-filled form on the website of the Revenue Agency, starting from 30 April.

Let’s find out together the main aspects, the innovations introduced for the year 2021 and the advantages to be drawn in the compilation.

Deadline for submission

We have always been used to presenting the 730 models in July, but the extension of the submission deadline has also been confirmed for the year 2021.

Form 730 must be presented by 30 September directly to the Revenue Agency or the Caf or to a professional or a withholding agent.

What information does it contain?

In the pre-filled form all the personal and tax information of the taxpayer is already recovered:

  • the data contained in the Single Certification;
  • deductible and deductible expenses such as health care expenses, school education expenses or insurance premium expenses;
  • some of the information contained in the tax return such as land or building data or tax credits.

How to retrieve the precompiled 730 template

Starting from April 30th, it is possible to download your model 730 directly from the website of the Revenue Agencies.

To access the dedicated section of the portal it is necessary to be in possession of the Pin Code or alternatively use:

  1. a SPID identity;
  2. a National Service Card;
  3. the electronic identity card – CIE;
  4. the INPS dispositive credentials

How to present the 730 models?

If we feel confident enough and are sufficiently familiar with the subject, we can proceed with the submission of the application independently.

Once the data already present in 730 have been verified, the taxpayer must only limit himself to:

  1. indicate the data of the withholding agent (eg employer) making the adjustment;
  2. fill in the form relating to the destination of the 8, 5 and 2 per thousand of the personal income tax, even if no choice is made.

If no changes are made or only personal data that does not affect the tax calculation is corrected, the model can be accepted and presented as it was downloaded. Otherwise, once the new data have been entered, such as those relating to deductible charges not present in the pre-filled declaration, the system will rework form 730.

Alternatively, we can entrust this task to third parties:

  • to your withholding agent, such as your employer or pension institution;
  • a Caf office;
  • a licensed professional.

This procedure is valid upon the presentation of a proxy.

Main news 2021

In section E of the pre-filled model, it is possible to add or modify the expenses and charges incurred in 2020. We pay particular attention to the main changes in 2021, which allow us to introduce all those items relating to:

  1. reduction of the tax burden of the employee: for amounts of income up to 28,000 euros, additional treatment is due, while for those who receive an income between 28,000 and 50,000 euros the tax deduction is reduced as income increases;
  2. deduction for “Superbonus” restructuring: 110% deduction relating to expenses incurred for energy efficiency interventions or seismic risk reduction;
  3. deduction for “Facade Bonus”: deduction of 90% relating to the costs incurred for the recovery or restoration of the facade of the buildings;
  4. tax credit for electric scooters and electric mobility services: recognized for those who buy bicycles or other electric means of transport or purchase season tickets for the public transport service;
  5. “Holiday Bonus” tax credit: deduction equal to 20% of the amount incurred.

The benefits of the precompiled 730 template

Having reached this point, we can conclude that using the pre-filled 730 forms is an advantageous choice for taxpayers. Firstly because it is easy and fast and secondly, the related repayments or surpluses will be credited or withheld directly from the paycheck or pension, respectively.

Our advice is to present the 730 models by means of a Caf or a qualified professional in order to avoid any errors or omissions.

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