How it works and what documents are required

A draft Form 730/2023, including instructions for completing it and deadlines to be respected, is available on the Revenue Agency’s website. The final version of the announcement will be available online by May 2 next year, while the deadline for submission is set for September 30.

It is available online at the Revenue Agency’s website Draft Form 730/2023with the final version available to taxpayers from May 2.

Let’s see in the following article when to submit a certificate and what are the files docs to collect.

Model 730/2023: When can it be submitted?

from May 2, 2023Interested taxpayers will be able to submit a file Pre-compiled Form 730/2023 By accessing directly from the Revenue Agency website after authentication via SPID, CIE or CNS. Alternatively, it will be possible to contact Adequate , To a qualified professional or tax withholding agent (your employer) if you are providing tax assistance. If the Model 730 is without a replacement, it is essential to apply that you contact a CAF team or a qualified professional.

Pre-assembled form, remember, It is not an obligation: Taxpayers can still decide not to use it and file the return in the normal way.

Form 730/2023: Deadlines

regarding The deadlines , Form 730 (either pre-compiled or plain) must be filed by September 30, 2023. However, if it falls on a Saturday, it is likely to slide into October 2, 2023. The official date should arrive in the coming weeks.

Form 730/2023: Necessary Documents

Most docs To be collected for the 2023/730 model are those related Personal data and income. Here is a list of the most important:

• A copy of the identity document and health card of the (declaring) taxpayer;
• health card of the spouse and dependent family members (children and other family members);
• Previous year’s tax return (Model 730/2022 or Model Redditi/2022);
• any receipts by the F24 payment method (advances 2022);
• one certification 2023 (tax year 2022);
• Periodic checks received from the spouse for separation or divorce;
• Certificate from the employer of amounts paid to cleaners and caretakers;
• Certificate of dividends received and other capital income (CUPE/2023);
• Documents for the sale of land after partition, the sale of real estate purchased no more than five years ago;
• current leases showing the annual rent received (and any receipt of the unpaid coupon option);
• cadastral survey
• deeds or contracts of sale, donation, division or inheritance;
• F24 version of the IMU batch paid in 2022.

Expenses are deductible

The second group of documents are those related to B expenses that they shipment that occurred in 2022 and that could be discounted or subtracted in Model 730/2023. Here is a list of the most important:

• The lease contract for those who lived in rented accommodation in 2022
• A certificate from the bank showing the interest on the main home loan (also submit the purchase deed, mortgage deed, notary bills and other additional fees)
• Paying an invoice to real estate agencies for the purchase of the main residence
• All documents necessary to take advantage of work-at-home tax deductions (renovation bonus, ecobonus, facade bonus, green bonus, sismabonus, super bonuses, furniture bonus, etc.). .
• Invoices, tax receipts, receipts, and other documents related to healthcare expenses (pharmacy, medical visits, lab tests, medical device purchases, etc.)
• Financial documents indicating veterinary expenses, funeral expenses, donations, health expenses for the disabled (means for escorts, walking, lifting or IT aids) and a document certifying the status of disability or person with a disability, expenses for vehicles for the disabled (cars or motorcycles), expenses for the purchase of dogs Mentoring, etc.
• Local, regional, and interregional public transportation permits
• Life or accident insurance risks from not being self-sufficient in carrying out the activities of daily living
• Paid contributions for compulsory INAIL insurance against domestic accidents (housewives insurance)
• Receipts for payment of mandatory or optional social security contributions
• Certification of payments to supplementary pension funds
• Receipts for payment of social security contributions for domestic and family service workers (housekeepers and caregivers)
• Payment receipts for tuition and tuition fees
• Receipts for payment of expenses for sports activities for children between the ages of 5 and 18
• Leases paid to off-site college or boarding school students and related payments
• custody fees.