Simple Precompilation, first checks on pre-filled data start

The veil on the 2024 precompilata was lifted on the afternoon of Tuesday, 30 April. On the Income website, taxpayers and intermediaries found the new simplified interface. 'Family', 'Home and other property', 'Work', 'Expenses incurred for you and your family', and 'Other information' are the menu items under which the information preloaded by the Agency is grouped.

Within each entry the data is explained as far as possible with clearer wording than the codes entered in the models. For example, the buildings are presented in order ('Building 1, 2 and so on) and for each one the income, the percentage of ownership and the description of use are given: 'Principal dwelling', 'Leasehold in free market regime', 'Leasehold at an agreed rent', 'Commodate', 'Other cases' and so on.

However, simplification cannot go any further, because the logic with which economic facts are to be reported in the models has not changed. One case in point: for each building the days of ownership are entered, but a note explains that if the situation in 2023 has changed, 'the number of days for each use or ownership should be indicated', filling in several lines and being careful that the sum does not exceed 365.

The 730 and Redditi PF forms will be able to be modified (or accepted as they are) from 20 May next, operating directly from the simplified interface or from the 'Complete declaration' menu in the traditional mode, which shows the frameworks, lines and codes. In some cases, the annotations in the simplified version of the application already suggest possible additions, such as for low-income tenants: 'Presence of a lease for residential use. Check the possession of all the conditions to benefit from the tax deductions indicated in the instructions of the 730 model in lines E8 to E10, code 18, line E71, codes 1, 2 and 4 and line E72'. Not exactly easy language, but alert alert certainly useful.

The 2024 pre-filed tax returns were processed with data as at 11 April. This is an important reference, because it does not take into account - among other things - succession reports submitted after this date. The latest data were received by the Inland Revenue from condominium administrators by 4 April, the deadline by which it was also possible to communicate the options to transfer or discount in the invoice of home bonuses. Precisely with regard to these expenses, the 'Communications' on the home page warns to be careful not to deduct charges for which the bonus has been ceded: in some cases, warns the Agency, they could even be in the model if communicated by the administrators. On the same screen there are also warnings on rental contracts (beware of rents updated to Istat and the certificate of concordat) and reimbursements of medical expenses (taxed as miscellaneous income if referred to 2022, but received in 2023).