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Form 730/2024, instructions, deadlines and news of the declaration

For 730/2024 the Revenue Agency published the draft model on December 22nd, making this known with a press release.
The draft model includes the new features for the 2023 tax period for which, as usual, employees and pensioners will use the 730.
The submission deadline remains unchanged, which remains set at 30 September 2024.
One of the new features present in the draft of 730/2024 is the one relating to the preferential taxation of tips and the news in the field of sports work.
The new model, in any case, also takes into account the reduction that the maximum deductible limit for the mobile bonus has undergone in the 2023 tax period and the changes regarding: the taxation of cryptocurrencies; changes to the flat rate regime; the incremental flat tax.
730/2024: the complete guide Model 730/2024: draft model and instructions Model 730/2024, the deadline What's new in 730/2024, here's what they are Taxation of tips in 730/2024 Cryptocurrency taxation Furniture bonus deduction Incremental flat tax Deductions 730/2024 Who presents 730/2024 How 730/2024 presents Model 730/2024: draft model and instructions Although it still seems early to talk about 730/2024, given that the 2023 declaration season ended recently, the publication of the draft of the model highlights the news for next year regarding the 730 which will be made available by the Revenue Agency on 30 April 2024.
Together with the draft of the model, the relevant instructions for filling in are also published.
The definitive version, both of the model and of the instructions, will be published within the first months of 2024 with a specific provision from the Revenue Agency.
What changes will concern next year's new declaration form? First of all, the expansion of the range of taxpayers who will be able to benefit from it and the fact that it will also be possible to declare income that until 2023 required the presentation of the Income Pf form with this model.
This is one of the substantial innovations.
Let's see specifically who will be able to present the 730/2024 form, how to access the pre-compiled one, what information is already contained and the news that the new year will bring.
Model 730/2024, the deadline Confirmed, as in past years, the deadline for the submission of model 730 is 30 September 2024.
The novelty of 2024, however, is that the Pf Income model will also have the deadline on the same day, instead of, as in past years, November 30th.
The Enabling Law, in fact, unified the deadlines for income declarations, bringing them to the same date.
How do I access my pre-filled 2024 return? It is necessary to have one of the following credentials: Spid; Electronic identity card; National services charter.
Why is choosing to submit your tax return with form 730/2024 convenient? First of all, there is no need to carry out calculations, once all the fields have been filled in, the IRPEF due is automatically calculated, both as a credit and as a debit.
For employees, both any debt and accrued credit can be added or deducted directly from the pay slip starting from July.
For pensioners the same mechanism is carried out on the pension payslip from August or September.
What's new in 730/2024, here's what they are To make the 730/2024 model truly accessible to everyone, the range of people who will be able to use it is expanding.
In it, in fact, it will also be possible to declare various incomes of a financial nature and foreign investments, which until 2023 instead required the use of the Income Pf model.
Furthermore, on an experimental basis, and always with a view to simplification, the The Revenue Agency will make the data in its possession available to taxpayers which will be accessible in the reserved area of the Revenue Agency portal.
Taxpayers will therefore be able to act directly on the data, through a simplified process, to allow the most truthful preparation of the pre-compiled declaration.
This will avoid, as far as possible, having to intervene directly on the declaration by correcting the fields.
The main changes in the 2024 tax return, in any case, will concern: the taxation of tips; the redefinition of sports work; deductions due to the security and defense sector which will be redetermined; spending limit of the deduction for the furniture bonus; taxation of cryptocurrencies, accepted in 730; new features for the flat-rate regime introduced by the 2023 Budget Law; incremental flat tax.
Taxation of tips in 730/2024 The draft of the new 730 includes the changes made to the rules for taxing tips.
The novelty concerns private sector employees who are active in hospitality and food and beverage supply facilities.
For those who do not have incomes exceeding 50 thousand euros per year, tips are taxed with a substitute tax for Irpef at a rate of 5% (in relation to a maximum ceiling of 25% of the income received).
These sums are not included in the calculation of the severance pay.
For those with incomes exceeding 50 thousand euros, however, tips will be taxed under the ordinary regime.
Cryptocurrency taxation The 2023 Budget Law has also redefined the tax legislation for capital gains for virtual currencies that are held by entities fiscally resident in Italy, an innovation implemented in the draft of the new 730/2024.
“Capital gains and other proceeds realized through reimbursement or transfer for consideration, exchange or holding of crypto-assets, however denominated“.
A cryptocurrency is “a digital representation of value or rights that can be transferred or stored electronically, using distributed ledger technology or similar technology” falls under miscellaneous financial income in the event of a transfer of fiscal currency (for capital gains ).
Furniture bonus deduction In 730/2024, the reduction in the deduction due for the furniture bonus for purchases made from 1 January 2023 to 31 December 2023 is also taken into account.
The maximum expenditure ceiling that can be deducted for the year just ended is 8,000 euros (of which half the amount is refunded, the deduction being 50%).
For the 2024 tax year the limit has decreased further and goes from 8,000 to 5,000 euros for expenses incurred up to 31 December 2024.
Incremental flat tax.
The draft also incorporates the innovations regarding the incremental flat tax which allowed, in 2023, to apply a substitute tax to the Irpef at 15% (for a taxable base not exceeding 40,000 euros) on the difference between the business and self-employment income for 2023 (if of a higher amount) and the business and self-employment declared in tax years 2020, 2021 and 2022 reduced by 5%.
Deductions 730/2024 For the majority of deductions from 2020 there is an obligation to make payments with traceable payment methods in order to be entitled to the relief.
The 2020 Budget Law itself marks a sort of watershed for deductions, given that it has included two very important innovations.
The first concerns, in fact, the traceability of payments in order to benefit from the 19% tax deductions, the second concerns the introduction of income limits (net of the deductible described above) to fully benefit from the deductions due: up to 120,000 euros you are entitled to the full deduction; for incomes between 120,000 and 240,000 euros the deduction is progressively reduced; for incomes over 240,000 euros the deduction is not available.
These changes, however, do not concern mortgage interest expenses and healthcare costs.
For the latter, then, a further separate discussion needs to be made because for some expenses there is also the possibility of payment in cash and traceable payment is not necessarily required.
The healthcare expenses for which you can continue to pay in cash are: purchase of drugs and medical devices; medical visits at public facilities; medical visits at private facilities accredited with the NHS.
read also Can I get my lost Renzi bonus back? Here's how and when Who presents the 730/2024 Even if the presentation of the 730 is mistakenly associated with pensioners and employees, there are also others who are obliged to present the form.
The following taxpayers must submit form 730/2024: employees; pensioners; people who receive wage subsidies, unemployment or mobility benefits; members of production and work, service, agricultural and first processing cooperatives of agricultural and small-scale fishing products; priests of the Catholic Church; national parliamentarians and constitutional judges; holders of elective public offices such as regional, provincial, municipal councillors, etc.; those who carry out socially useful work; agricultural producers exempt from submitting the withholding tax declaration (form 770), IRAP and VAT; workers with a fixed-term employment contract for a period of less than one year.
How 730/2024 is presented The presentation of form 730 can take place in two distinct ways: direct presentation via the Revenue Agency website by the taxpayer; presentation via tax withholding agent, Caf or authorized professional who receives a proxy signed by the taxpayer for the electronic presentation.

Author: Hermes A.I.

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