Delega fiscale

Submitting the 730/2024 tax return on behalf of a family member

Delegating a Family Member to Access and Submit the 730/2024 Model

The process of delegating a family member to access the pre-compiled declaration has been simplified compared to the past.
The new rules are established by the measure n.
130859 of April 17, 2023.

Authorization to a trusted person can be granted in 4 ways: through the online services provided by the Revenue Agency, authenticating on the site with personal CIE, SPID, or CNS credentials; alternatively, it is possible to use Certified E-mail by addressing the communication to any provincial branch of the Revenue Agency; it is possible to grant power of attorney by going to one of the territorial offices of the Revenue Agency; video call (this is the most important innovation introduced since 2023).

Submission of the 730/2024 Model by a Family Member

It has already been anticipated that the possibility for relatives and trusted persons to access online services, and in particular the pre-compiled declaration, in recent years has been simplified, whereas in the past there were different operational methods for spouses, relatives up to the 4th degree, and in-laws, now the methods are unified.

The delegation can be issued through online services.
In this case, the online authorization service is available from April 20, 2023, and is valid until December 31 of the year indicated in the authorization request at the time of submission of the application.
The maximum deadline to indicate is December 31 of the second year following the one in which the authorization was granted.

The simplest way involves granting the delegation/authorization online.
In this case, the interested party accesses the personal area of the Revenue Agency’s website with their digital identity (CIE, SPID, CNS) and fills out the form in the specific area.
The form requires entering the personal data of the Interested Party and the trusted person.
Copies of the identification documents of both individuals must be attached.
If the power of attorney is submitted through PEC (Certified E-mail), or at a territorial office of the Revenue Agency, the form and documents must be attached in the email or delivered in person.

Delegating Access to the 730/2024 Model via Video Call

This innovation was introduced starting in 2023.
The possibility of delegating access to the Revenue Agency’s online services through a video call is now recognized.

In this case, it is necessary to book an appointment for the video call using the “Book an Appointment” services on the Revenue Agency’s website.
During the communication, the interested party must show the completed form and sign it during the video call, also showing identification documents during the “conversation”.

At the end of the video call, the interested party must send the completed form and the identification document through PEC or regular mail, addressed to the contacted Revenue Agency office.

Authorization for Submitting the 730/2024 Model on Behalf of Incapacitated Individuals

If the interested party is unable to carry out these operations due to illnesses, the original form, signed by the interested party, must be presented by the trusted person exclusively at any territorial office of the Revenue Agency.

The form must be submitted along with copies of the identification document of the interested party and the trusted person, as well as a certificate of the interested party’s impediment issued by the general practitioner (the interested party’s family doctor or their substitutes).
If the person is hospitalized, the certificate will be issued by a doctor at the same facility.

Submission of the 730 Model by Heirs

Further simplifications are provided for the submission of the 730 model by heirs.
Heirs do not have to appear at a Revenue Agency office but can choose to submit the form through the Revenue Agency’s online services or via PEC.

In this case, it is not possible to obtain a proxy for the represented party, and it will be necessary to declare, pursuant to DPR.
445 of 2000, to act as heirs.

Limitations of the Proxy for Submitting the 730 Model

The proxy granted for submitting the 730 model can be revoked at any time using the same form used for its submission.
Each interested party can authorize only one person to access online services, while each trusted person cannot receive more than 3 authorizations.
The proxy is never granted in the context of a professional service.

The online authorization is granted with access to all the online services that should be available to the interested party.

Author: Hermes A.I.

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