Form 730/2024, shipping without withholding agent for everyone: the news

The 730/2024 form can be sent by anyone without withholding tax.
There are many innovations regarding this model this year, starting with the taxpayers' audience which is expanding and also moving on to the new simplified sending method thanks to the questionnaire.
The way of modifying the pre-compiled declaration with the 730 changes, but also the way of paying any debt.
The news that perhaps many have missed is that with the 730/2024 form, sending without tax withholding agent will be possible for everyone thanks to the Compliance Decree, approved last October, which provided the possibility for all taxpayers to choose the sending the declaration without withholding agent, even for those who have an employer or a social security institution in a position to carry out the tax adjustment.
This is a noteworthy innovation because until last year only those who found themselves, as the Revenue Agency clarified in the instructions of 730/2023, in the following conditions could use this sending method: in the previous tax period they had received income from employment or pension or income similar to that from employment; not having a tax withholding agent who is required to make the adjustment; present form 730/2023 to a tax assistance center or a qualified professional or present the pre-filled 730 independently directly to the Revenue Agency.
Furthermore, the heirs who presented the declaration for the taxpayer who passed away and who in the previous tax period had received income from employment, similar or income from from retirement.
In 2024, however, everything changes and any taxpayer, if desired, will be able to tick the box to submit form 730/2024 without withholding tax.
read also Model 730/2023 without tax substitute: what it means, how to do it and who pays the refund Model 730/2024 without substitute for everyone: the structural novelty The one brought by the Compliance decree to model 730 is a structural novelty and, therefore, from From 2024 onwards, sending without a substitute can also be chosen by employees and pensioners.
Sending the declaration without withholding agent allows you to have the Irpef adjustment not in a pay slip and the taxpayer will find himself in one of the following situations: if it is on credit he receives the refund directly from the Revenue Agency (in a only solution); if he is in debt he must pay the taxes due directly, without them being deducted from the paycheck.
In this case the Revenue Agency provides a pre-compiled F24 form for the payment.
When is it convenient to submit the 730/2024 without withholding tax? Very often when you file your return with a tax withholding agent and you are entitled to a refund, the withholding agent does the same based on his tax capacity.
This is obviously not a choice of the employer, but depends on its fiscal capacity and also on how many of its employees are eligible for reimbursement: the fiscal capacity, therefore, must be re-proportioned to the number of employees who must obtain a reimbursement.
This means that you do not always receive the reimbursement due in a single solution and you could also receive it in several paychecks staggered in small monthly "installments".
The taxpayer, however, may prefer the total reimbursement all together rather than micro reimbursements which are then lost in the monthly expenses and which, in the end, certainly do not make a difference.
Let's suppose that a worker should have a reimbursement of 1,000 euros and the employer recognizes it spread over five monthly payments, 200 euros per month.
The 200 euros a month are certainly convenient, but they do not represent a sum that makes a difference.
If the employee, however, had the 1,000 euros in a lump sum, he could use them for an "important expense", because 1,000 euros certainly makes a difference.
Much more convenient, in these cases, would therefore be to request the refund directly from the Revenue Agency which, while paying the refund later (usually by the end of the year), pays it in a single payment.
For those who find themselves in this situation, filing without withholding tax is certainly worth it.
Furthermore, with this presentation you also avoid the unpleasant situation of finding yourself with the employer without tax capacity who, therefore, does not proceed with the reimbursement which must then be recovered with the subsequent tax return, either as a refund or as compensation.
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How to present the 730 form without tax withholding agent The 730 form without pre-compiled withholding agent must be presented: directly to the Revenue Agency; to a Caf; to a licensed professional.
The 730 form without ordinary substitute must be presented to a Caf or a qualified professional.
In both cases: in the information relating to the taxpayer the letter "A" must be indicated in the "730 without substitute" box; in the “Data of the withholding agent who will carry out the adjustment” box, the “Form.
730 without substitute”.
Form 730 without substitute, debit or credit: what to do? In the case of a pre-compiled or ordinary 730 presented without a substitute, if a debt emerges from the declaration presented, the Caf or the professional: transmits the F24 form electronically to the Revenue Agency; alternatively, within the tenth day before the deadline for payment, deliver the completed F24 form to the taxpayer, who makes the payment at any branch of affiliated banks, post offices or collection agents, or, electronically, using the services online from the Revenue Agency or the banking and postal system by 30 June 2024 (alternatively the payment with F24 can also be deferred in several installments directly at the time of presentation of the form).
If the pre-compiled 730 without substitute is presented directly to the Revenue Agency, in the section of the website dedicated to the pre-compiled 730 the taxpayer can make the payment online or print the F24 form to make the payment with the ordinary methods.
If a credit emerges from the declaration presented, the refund is carried out directly by the Revenue Agency.
If the taxpayer has provided the Agency with the details of his bank or postal account (Iban code), the refund is credited to that account.
The accreditation request can be made online via the specific application available on the Agency's website (those who are already registered for telematic services can do so through the Fisconline channel), or at any Revenue Agency office.
If the current account details have not been provided, the refund is paid through guaranteed credit securities issued by Poste Italiane.