2024 Pre-compiled Tax Return: Complete Schedule for 730 Model

Important Dates for Filing the 2024 Pre-filled Tax Return

Starting from May 20, it is possible to send the pre-filled 2024 declaration.
Made available from April 30 for consultation only, from today the 730 model can be corrected, integrated, modified, and sent to the Revenue Agency.

Complete Calendar for the Pre-filled 2024 Declaration Form

The date of May 20, however, is not the only important one to remember for those who need to submit the pre-filled, ordinary, or simplified declaration.
Let’s see all the dates to mark on the calendar concerning the pre-filled 730 for 2024.

Key Dates for the 2024 730 Model

Here are the important dates to consider for sending the 2024 730 model:
– March 16, 2024: Taxpayers received, through the withholding agent, the Unique Certification of income received and taxes suffered;
– April 30, 2024: From this day, you can view, through your personal section of the Revenue Agency website, the pre-filled 730 model;
– May 20, 2024: From this date, you can accept the pre-filled declaration without making changes and submit it, or modify it and send it;
– May 27, 2024: From this moment, it will be possible to cancel the submission of a 730 model already sent and submit a new declaration through the web application;
– June 20, 2024: This is the last possible date to cancel the submission of a previously submitted 730 model.
It is important to note that the cancellation of the submission can be done only once, and afterwards, it will be necessary to send a new 730 model;
– June 30, 2024: Deadline for payment of the balance and the first installment for taxpayers without a withholding agent with 730 or Redditi model;
– July 31, 2024: Deadline for delivering the balance and the first installment, with a 0.40% increase, for taxpayers with 730 without a withholding agent or with the Redditi model;
– September 30, 2024: Deadline for submitting the pre-filled 730 to the Revenue Agency directly through the web application;
– October 25, 2024: By this date, you must submit the integrative 730 to the Caf, or to an authorized professional.
The submission of this document is only possible if the integration results in a higher credit, a lower debt, or an unchanged tax, using code 3 in the respective “integrative 730” box on the cover page;
– October 15, 2024: The deadline to submit the corrective 730 and to pay the second or single installment for taxpayers with 730 without a withholding agent, or with Redditi model.
This date is also the deadline to submit the pre-filled Redditi model and additional Redditi of the 730 (cover page and RM, RS, RT, and RW sections);
– January 13, 2025: The last day by which the Caf or the authorized professional can electronically transmit the late Redditi model (within 90 days of the original deadline) to the Revenue Agency.

Actions from Your Personal Section of the 730

The submission of the pre-filled model can also be done without making changes, but in addition to being able to submit or modify the model from your personal section of the Revenue Agency portal, there are other actions related to the pre-filled form that can be taken.
Specifically, from May 20, you can modify the pre-filled form or accept it and submit it without changes, pay any amounts due through F24 with a charge to your account, consult the list of delegates for the compilation and submission of your 730, if any, and provide the bank or postal details on which any refunds should be credited.

Receipt of the Submission File

After submitting your 730 model, within five days of the submission, the Revenue Agency provides the submission file receipt.
This document will include the submission date and a summary of the main accounting data.
The receipt also makes available the accounting results of the declarations to the withholding agents who have communicated the telematic headquarters to receive the flow containing the results.

Accessing the 730 Model

To access the model and submit everything in accordance with the set deadlines, you must have an account enabled to enter the personal section of the Revenue Agency portal.
You must have alternatively:
– SPID code;
– electronic identity card (CIE);
– national services card (CNS);
– Fisconline credentials, for entitled subjects;
– INPS credentials, only for residents abroad with an Italian identification document.
Once logged in using one of the credentials, you will be able to view both the pre-filled declaration and the summary list of the data entered in the declaration, as well as those not entered by the Agency because they are incomplete or inconsistent.