Tax, pre-filled tax return on the way: from bonuses to income, here's what will be there and how you can access it

Precompilata 2025 on the starting line. As of this afternoon, Wednesday 30 April, it will be possible to access the reserved area of the site dedicated by the Revenue Agency to consult the Income Tax Return 2025 (relating to the tax year 2024). Inside there will already be data on employee and pension income, but also many bonuses, starting with those on health expenses and housework. For now it will only be possible to consult the data, then from 15 May phase 2 will start, with the possibility of accepting the result proposed by the Inland Revenue or modifying it (if, for example, some deductible or deductible expenses are missing) and sending the declaration. The deadline for sending the 730 tax return is 30 September (while for the Redditi model there is time until 31 October).

Among this year's new features is the three-rate IRPEF. And, with Dl 55/2025 approved just after Easter, the calculation of advance payments is also aligned with the novelty, and thus the liquidation reporting on the pre-filled 730 will take the change into account.

In any case, only for the tax year 2024, there will be - as the instructions to 730/2025 remind us - for taxpayers with a total income exceeding 50,000 euro, a reduction of 260 euro in the amount of the deduction from the gross tax due for the year 2024. In fact, it is a measure that serves to 'compensate' for the effects of the reduction in Irpef above this threshold (to be considered always net of the real estate unit used as a main home and that of its appurtenances). The reduction concerns (in addition to liberal disbursements in favour of political parties and insurance premiums for disaster risk) the 19% deductions provided by Article 15 of the Tuir, including those for interest payable on first home loans, expenses for school and university education, funeral expenses, life and accident insurance premiums, and expenses for children's sports activities. Medical expenses, on the other hand, are not affected by the curtailment.

Among the deductible expenses that will be possible to find in the pre-filled tax return, a great deal of weight will be given, as usual, to household deductions. Expenditure related to condominium work will have to be reported by the administrators. Those relating to individual units, on the other hand, will go through the channel of the speaking credit card. In this case, however, a modification of the declaration will be necessary. In the pre-filled declaration, in fact, it will be possible to find the reference of the payments made in 2024, which, however, will then have to be inserted by hand, integrating the 730, in order to take advantage of the first instalment of deductions within this year's model.

To consult the pre-compiled tax return, one must access the reserved area of the Revenue website with Spid, Cie or Cns. As last year, in order to examine the declaration and carry out the various operations up to submission, it will be possible to delegate a family member or trusted person directly from the reserved area on the Agency's website. Alternatively, by sending a Pec or formalising the request at any office of the Agency.