From home to children, checks on the pre-filled 730 start

Home and children under scrutiny in the new 730. Both with regard to dependents and expenses incurred. The first check on the pre-compiled 2025 tax return, available from the afternoon of Wednesday 30 April in the dedicated area of the Revenue website, both in ordinary and simplified mode (over 200,000 accesses were recorded only in the first 2 and a half hours from the opening of the consultation function), allows to focus on the items on which further investigation will be necessary in view of the start of phase 2 from 15 May, when it will be possible to accept or modify the model and transmit it to the Agency. And it is precisely on the real estate and family situation that the risk of inconsistencies and misalignments is particularly high: the checks will have to start from there.

But they will not have to stop at that data, because much attention will also have to be paid to incomes. Starting with pensions, on which some reports of incomplete data have arrived. One explanation - also presented by the Revenue Faq - could be related to the duplication of CUs. In the event that the tax withholding agent has transmitted several certifications to the Agency, the correct one may not have been taken into account. At that point, the taxpayer is obliged to add the income when amending it.

Returning to the housing front, attention must be paid to possible changes during the year. For example, it may be possible that the main dwelling has changed in 2024. In these situations, great care must be taken in the form that the new property to which residence has been transferred is indicated with the correct code and number of days.

Also on the housing-related front is the handling of the home bonus (beyond the spreading of the superbonus deduction). Here the general rule is confirmed that for private (i.e. not condominium) interventions, such as restructures or extraordinary maintenance that entitle to the 50% deduction over ten years, the first instalment is not directly reported in the pre-filled statement but is 'parked' in the enclosed information sheet, and therefore an amendment of the pre-filled statement will be needed (from when it will be possible) to make it count in the final settlement.

Remaining on the subject of housing, a novelty that can be deduced from the Faq on the Agency's website concerns the intersection of themortgage deduction and fringe benefits. From 2024 onwards, employers may reimburse their employees, along with other fringe benefits, also the mortgage interest on their first home. If the amounts reimbursed for fringe benefits are less than EUR 1,000 for employees without dependent children and EUR 2,000 for employees with dependent children, these reimbursements are not taxed and, for the amount reimbursed, interest expenses cannot be deducted. If the amount of fringe benefits exceeds the limits, reimbursements for loan interest are subject to ordinary taxation and expenses incurred during the year may be deducted.