Who needs to file the 2024 tax return?

Who needs to file the 2024 tax return? This is one of those questions that, year after year, taxpayers ask themselves to understand whether they are required to submit the 730 form or the income form or whether they are exempt from it.
This is because not all those who earn income are obliged to declare their income.
Whether we are talking about the 730 form or whether the Pf Income model (natural persons) is involved, there are obligated subjects and others who are exempt.
Those exempted, at their own choice, can do without submitting the declaration to the Revenue Agency, but if they want, no one is stopping them from submitting it to recover, for example, expenses incurred through deductions and tax deductions.
First of all, a distinction must be made: usually, the 730 form is used by employees and pensioners, while VAT holders use the Income Pf form.
The two forms (730 and Income) are used by different subjects, but also if employees and pensioners can use the Income form if they wish, VAT holders cannot use only the 730 form even if they want.
Furthermore, the deadlines also change between the two forms: the 730 (both ordinary and pre-compiled) must transmitted to the Revenue Agency by 30 September, while VAT holders have until 15 October 2024 to submit the Income form.
Both with the 730 form and with the Pf Income model it is possible to request tax deductions recognized by law, from health expenses to those for dependent children: obtaining the reimbursements due is among the reasons why it is advisable to present the tax return also if you fall within one of the exemption cases.
Let's see on a case-by-case basis when it is necessary to send the 730 form and when, instead, the Pf Income form.
Who must file the 2024 tax return? Who must compulsorily submit the tax return The obliged subjects Who must submit the 730 form Who must submit the Income Pf form Tax return submitted by the heirs Who does not have to submit the tax return? Exempt income and other cases of exemption Cases of exemption with income limit When it is appropriate to submit the tax return Who must compulsorily submit the tax return The tax return must be submitted by all taxpayers who received income from work during 2023 , employed or self-employed, from pension, income from land or buildings as well as business or capital income.
By submitting the annual return via form 730 or Pf Income form, taxpayers declare to the Tax Office all the sums received in the relevant tax year, as well as the expenses incurred which allow the reduction of the Irpef to be paid.
Even if you fall into one of the cases listed above, you will need to make sure that the income received is not among those exempted.
read also Why must the 730 be done? The obliged subjects The obligation to present the tax return concerns the following subjects: holders of a VAT number even if they did not produce income in the reference year; subjects who have had more than one employer during the year, who have received multiple unique certifications and for whom the tax due is greater than 10.33 euros; employees who have received allowances or sums from INPS (such as unemployment) or from other bodies on which no withholdings have been applied; domestic workers (housekeepers, carers and babysitters); workers to whom tax deductions or deductions from income that were not due have been paid, as in the case of the supplementary treatment of 100 euros on the pay slip (in this regard, it is advisable to read the in-depth information on refund cases); taxpayers who have received income to be taxed with substitute tax; taxpayers who have received income subject to separate taxation paid by subjects not required to apply withholding tax as a tax; taxpayers who have not paid the additional municipal and regional Irpef during the year, which will therefore be calculated with the tax return.
taxpayers who have achieved capital gains and capital income to be subject to substitute tax to be indicated in tables RT and RM; teachers holding chairs in schools of all levels, who intend to benefit from the substitute taxation on the remuneration received from private lessons and repetitions, also present the RM framework of the 2024 Personal INCOME model.
Further necessary clarification concerns the cases in which it is mandatory send the 730 form and those in which the Pf Income form (formerly Unico) must be presented instead.
read also 2023 tax return due for VAT numbers and employees: what to do by November 30 Who must present form 730 Employees and pensioners obliged to present the tax return must use the ordinary or pre-compiled form 730, which the Agency of revenue will make available, barring last-minute extensions, starting from 30 April 2024.
Filling out the tax return with form 730 is usually very simple, despite the over 100 pages of instructions from the Revenue Agency and, in case of difficulty, it is possible to contact Caf or authorized intermediaries.
Taxpayers who in 2023 received: income from employment and income assimilated to that from employment (e.g.
co.co.co.
and project work contracts) can use the pre-compiled or ordinary form 730; income from land and buildings; capital gains; income from self-employment for which a VAT number is not required (e.g.
self-employment services not habitually carried out); various incomes (e.g.
income from land and buildings located abroad); some of the incomes subject to separate taxation, indicated in section II of table D; capital income from foreign sources, other than that which contributes to forming the overall income, received directly by the taxpayer without the intervention of resident intermediaries indicated in section III of part L.
The following can also submit the 730 to declare the income received in 2023: taxpayers who in the year of submission of the tax return receive compensation to replace employee income, such as mobility or Naspi; teachers, if the contract lasts at least from September 2022 to June 2023; constitutional judges, parliamentarians or other elected public offices; people engaged in socially useful work; members of production and work, service, agricultural and first processing cooperatives of agricultural and small-scale fishing products; priests of the Catholic Church; agricultural producers exempted from submitting the simplified and ordinary Form 770, IRAP and VAT.
Form 730 can be sent directly by the taxpayer after verifying the data made available by the Revenue Agency with the pre-compiled form 730.
This procedure facilitates the taxpayer in completing the tax return which is partially prepared.
read also Pre-filled Form 730 2022, since when is access available? Who must file the Pf Income form The annual return must be presented with the Pf Income form by all taxpayers who during the year 2022 received: income deriving from the production of "agroenergy" beyond the limits set by the legislative decree of 24 April 2014, no.
66; business income, including in the form of participation; self-employed income for which a VAT number is required; income from self-employment to which, for income tax purposes, art.
50 of the Tuir (members of artisan cooperatives); various incomes (listed in article 67 of the Consolidated Law on Income Taxes) not included among those declareable with form 730; capital gains deriving from the sale of qualified shareholdings or deriving from the sale of non-qualified shareholdings in companies resident in countries or territories with preferential taxation, whose securities are not traded on regulated markets; income from trusts, as beneficiary; land income (of buildings and land owned in Italy); income from employment (including income assimilated to that of employment and pension income).
Furthermore, the obligation to use this tax return form is aimed at subjects who are not resident in Italy in 2023 and\or 2024, as well as taxpayers who must also submit the VAT, IRAP return and form 770.
Declaration of income presented by the heirs The tax return presented by the heirs on behalf of the deceased can be presented both with the 730 form and with the Pf Income form.
A clarification must be made: for people who died in 2023 or by 30 September 2024 it can be sent form 730, provided that the taxpayer had the conditions to use this form; for people who died after 30 September 2024 the declaration must be submitted exclusively with the PF Income form.
The heir who presents the declaration on behalf of others must complete two forms on the cover page, both reporting the tax code of the deceased taxpayer and their own.
read also Income Model 2024: instructions, deadline and news Who does not have to file a tax return? Taxpayers who are not obliged to keep accounting records and who received income during 2023 for which the tax due is less than 10.33 euros do not have to submit a tax return in 2024.
There are further cases of exemption .
Taxpayers who have received the following types of income do not need to submit form 730/2024: income from their main residence, related appurtenances and other non-rented buildings, if the building is not located in the same municipality as the main residence; income from employment or pension; income from employment or pension and income from main residence and related appurtenances and other buildings not rented unless located in the same municipality as the main residence; income from coordinated and continuous collaboration relationships including project work.
The exemption in this case applies when the income has been paid by a single tax withholding agent obliged to make the withholdings or paid by multiple substitutes provided they are certified by the last one who carried out the adjustment and, furthermore, if the deductions for family dependents applied and no additional IRPEF is due.
read also Why must the 730 be done? Exempt income and other cases of exemption The exemption from submitting the tax return in 2024 is also foreseen when in 2023 the taxpayer was the holder of: exempt income, such as Inail disability pension, scholarships, war pensions, accompaniment, social pensions, etc.; income subject to substitute tax (other than that subject to flat rate tax), such as interest on BOTs or other public debt securities; income subject to withholding tax, such as interest on bank or postal current accounts.
read also When do you file your 2023 tax return? Cases of exemption with income limit In addition to the cases analyzed above, there are further cases in which it is not mandatory to submit a tax return.
In this case, however, it will not be necessary to present form 730 in compliance with certain amount limits: income from land and/or buildings (including main residence and its appurtenances) within the limit of 500 euros; income from employment or similar and other types of income up to a limit of 8,176 euros for a period of no less than 365 days per year; pension income and other types of income within the limit of 8,500 euros per year for a period of no less than 365 days; income from pension, land, main residence and appliances less than 7,500 euros (pension) and 185.92 (land); income from periodic allowance paid by the spouse plus other types of income (excluding child maintenance allowance) within the limit of 8,500 euros; income assimilated to that of employment and other income for which the expected deduction is not related to the period of work within the limit of 5,500 euros; compensation deriving exclusively from activities in musical and amateur dramatic bands that pursue amateur purposes within the limit of 30,658.28 euros; Compensation deriving from amateur sports activities: within 30,658.28 if deriving exclusively from sports activities in the amateur sector carried out from 1 January 2023 to 30 June 2023; within 15,000 euros a) Deriving exclusively from sporting activities in the amateur sector carried out from 1 July 2023 to 31 December 2023 b) Deriving exclusively from activities in the professional sector carried out by athletes under 23 from 1 July 2023 to 31 December 2023.
The rule highlighted above also applies in this case: those who have benefited from deductions for spouses and dependent family members but are not entitled to them and those who have to pay the additional regional and municipal income tax must file the 730.
read also Model 730/2023, risks and sanctions, when does the penalty start? When it is advisable to submit the tax return Even if you are not among the subjects obliged to submit the tax return, it is best to analyze on a case-by-case basis whether it is still advisable to submit it.
The tax return allows you to deduct some of the expenses incurred during the year: think for example of those who have a child studying at university and who lives in a different municipality, or those who have incurred particular medical and health expenses or simply those who incur expenses for their children's education.
There are several cases in which, even if you are not obliged, it is advisable to file a tax return.
An additional fulfillment during the year which, however, allows you to benefit from important tax refunds.
read also Deductions 730/2024: the complete list of expenses that can be downloaded