Modello 730 precompilato

Modello 730/2024: Documents to Keep Until December 31, 2029

Document Checklist for Model 730/2024

When presenting the model 730/2024, taxpayers must provide the Tax Assistance Centers (Caf) with a series of documents confirming not only the income received but also the expenses incurred for which the applicable deductions are claimed in the tax return.
In case of an audit by the Revenue Agency, these documents will be essential to demonstrate the expenses incurred and the income received, should the tax return be challenged.

The documentation must be kept for as long as a tax administration audit may occur.
However, not all documents need to be retained, as some are not subject to scrutiny.
Which are the documents related to the model 730/2024 that should be kept until December 31, 2029?

Documents to Keep for Model 730/2024

At the time of submitting the tax return, the taxpayer is required to show all documents proving the right to tax deductions and allowances.
All documents related to the model 730/2024 must be retained until December 31, 2029, the deadline by which the Revenue Agency can carry out checks on the entitlement to the benefits received.

Below is a list of the main documents that need to be kept:

  • Single Certification (Certificazione Unica) related to income and tax withholdings;
  • Receipts, invoices, and payment receipts related to deductible and deductible expenses;
  • F24 models related to tax payments made;
  • Previous years’ tax returns in case of deductions spread over multiple years;
  • Registered lease contract, in the case of rental;
  • Starting from expenses incurred in 2020, documents proving payment by traceable means.

Please note that the above is a non-exhaustive list of necessary documentation.
The general rule is that the taxpayer must keep all documents proving the right to deductions or allowances in the model 730/2024.

New Documents to Keep for Model 730/2024

Starting from 2020, there is an obligation to prepare and retain documents proving payment by traceable means for eligible expenses.
Deductions are granted only when payment is made by card, debit card, postal bulletin, or bank transfer.

This requirement applies to various expenses such as public transportation passes, school expenditures, veterinary bills, and more.
It is essential to keep additional documents for these expenses to prove payment by traceable means.

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