First Floor

Medical expenses, home bonus and income: the 730 ultrasimple arrives

by Marco Mobili and Giovanni Parente

2' min read

2' min read

An increasingly do-it-yourself 730. From pre-filled declaration to simplified declaration. The Inland Revenue is preparing a new mechanism for dialogue with taxpayers. Making its debut on 30 April in the reserved area of the Inland Revenue will be a more intuitive system for preparing tax returns, at least for employees and pensioners. With the aim of gaining more and more ground in the sending of the 730 directly by taxpayers, which reached 4.5 million in 2023.

In 2023, almost 1.3 billion in expenditure

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The starting point will be the information already sent to the Agency: from incomes transmitted with the Single Certificates to expenses that entitle to tax bonuses, such as healthcare. A volume of information that reached a total of 1.3 billion last year.

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Verification of entries

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But what changes? The taxpayer will be able to check, and if necessary supplement, the detailed information proposed by the Agency in the web application dedicated to the pre-compiled declaration, with a guided path, which does not require identification of the fields of the declaration form, and with simplified language.

In essence, the logic that has accompanied the pre-filled 730 since its debut in 2015 will be reversed and simplified. In practice, after logging in with their credentials (mainly Spid and Cie), taxpayers will be able to more intuitively come to terms with the entries made available by the Inland Revenue. At that point, the amounts that will be accepted, modified or supplemented will then be transposed for the construction of the declaration and its result, i.e. the eventual balance to be paid or the refunds due in case they emerge thanks to deductions or deductions.

Less complications

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As also explained by the Director of the Inland Revenue, Ernesto Maria Ruffini, at the Senate hearing, the confirmed or modified data will be reported automatically in the corresponding fields of the declaration, without the need for the taxpayer to consult the instructions for compiling the tax return and, therefore, to know the 'boxes' to be ticked or the codes to be indicated in the individual lines of the declaration form.

'By means of special notices,' stressed Ruffini, 'the taxpayer will be made aware of the fact that he is confirming, or rather modifying, the information proposed by the Agency, as this action is relevant for the purposes of compiling the declaration. If some data have not been used for the processing of the pre-compiled declaration, for example because the Agency does not have certain elements required for their inclusion in the declaration, the taxpayer will be informed of the reasons for non-use and will be assisted through a guided path'.

The alternative of traditional compilation

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The new simplified filing mode can be chosen by the taxpayer as an alternative to the traditional one. The numbers in recent years have seen a progressive growth of DIY transmission, from 1.4 million in 2015 to 4.5 million in 2023. In any case, so far the vast majority of 730s are still transmitted to the Revenue with the help of Cafes and qualified intermediaries. The new simplified modality could reduce the number of submissions via Caf or qualified professionals, although the problem remains the complicated upstream rules governing the income to be indicated or the use of amounts in deductions or deductions.

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