Last day to send the model 730/2022 to the Revenue Agency: this is the tax declaration “Preferred” by employees and retirees. There deadline to send the pre-filled or ordinary 730 is the September 30thso taxpayers still have a few hours to broadcast.
But what are the most important things to watch out for? Apart from the schedule of the tax return, other factors must be taken into consideration, so as not to risk them sanctions tax, or lose the refund.
Tax return, form 730 expiring on 30 September
The first thing to look out for is the calendar. The deadline for those who use the 730 model is September 30th for online submission to the Revenue Agency.
Taxpayers who instead use the Pf Income model (basically those who have a VAT number) have until November 30 to send the declaration to the Financial Administration.
The taxpayer who has already sent the 730 and found an error has time until October 25 to send a supplementary 730 to the Caf or to the professional if the declaration is creditable. If, on the other hand, the return is due (therefore it is not favorable towards the taxpayer), it can present a corrective Income model by November 30, 2022.
730 pre-filled: what to do in case of errors?
If after sending the tax return the caf or the qualified professional find mistakes which resulted in the affixing of an unfaithful visa, the taxpayer must be notified in order to proceed with the processing and transmission to the Revenue Agency of the amending declaration, using form 730 relating to the tax period to be corrected.
The 730 rectification model must be sent by November 10 of the year following the tax year to which the data to be corrected refer and with an identical substitute it follows the ordinary correction procedures. If, on the other hand, the substitute has changed, it must be qualified as “730 without substitute”. Beyond 10 November of the year following the tax year to which the data to be corrected refer, it must be qualified as “730 without substitute”.
730 and medical expenses deduction: what to watch out for
Starting from 2020, only paid expenses are deductible for personal income tax purposes with cards and debit cardswhile in case of payment in cash, the Irpef refund is lost. The rules for medical and health costs, however, are different, almost half applied. In light of the social relevance of the facility, the 2020 Budget law provides that:
- they are deductible only if the expenses incurred at doctors or private health facilities are paid by traceable means;
- the use of cash is allowed for expenses incurred at the National Health Service but also at accredited private facilities.
This means that not all medical and health expenses paid in cash are excluded from personal income tax refunds. Those relating to accredited public or private structures are deductible according to the ordinary rules.
What to check in the precompiled 730
The first thing to check when accessing your pre-filled 730 area (apart from personal data) is the correctness of the information about healthcare costs. Despite the digitization of the tax authorities, and the fact that more and more taxpayers pay with traceable means, it is precisely in this section that shortcomings are often found.
In addition, it must be borne in mind that this year they make their debut in tax returns new bonuseswhich translate into deductions for expenses incurred for:
- the execution of swabs and tests for Sars-Cov-2;
- the tax credit for the purchase of electric scooters and electric mobility services;
- the purchase of the first home for the under 36;
- annual membership and subscription for children aged between 5 and 18 to music conservatories and institutions of high artistic, musical and dance training.
Also in these cases it is good to check the expenses indicated in the pre-filled declaration: for this reason it is good to keep receipts and invoices.