Simplified declaration 2024, what it is, how it works and who should use it

Simplified declaration 2024, the innovation that could lead to saying goodbye to the pre-compiled declaration is starting this year.
What changes between the two statements? What's new and who will be able to use the new features announced for this year? The introduction of the pre-compiled declaration has led to substantial simplifications in the compilation and presentation of declaration forms by taxpayers.
In fact, it provides for the insertion of data held by the tax administration which the taxpayer will then only have to check, modify and integrate.
What changes with the simplified declaration in 2024? Let's find out all the news.
Simplified declaration 2024, what is it? When the pre-compiled declaration came into force, it seemed to have reached the maximum level of autonomy in the presentation of the tax return, with the Revenue Agency automatically inserting the data in its possession directly into the corresponding fields of the declaration forms.
Of course, the taxpayer must then go and correct the incorrect data or insert the missing ones.
For those who are not familiar with sections, frames and lines, this has always required the help of professionals.
The simplified declaration, however, unlike the pre-compiled one, although it uses the same data, does not require the taxpayer to intervene on the declaration form.
Let's see how this innovation works, which has been in the experimental phase since this year.
How does the 2024 simplified declaration work? The functioning of the simplified declaration does not require the taxpayer to know how to move within the declaration model.
It consists of a simple questionnaire which, in simple words, allows the declarant to confirm, correct or integrate the data held by the Revenue Agency before it is inserted into the 730 form.
Likewise, again through a guided path, the data can be replaced or inserted, where they are missing, without the declarant having to intervene on the actual form 730.
Once confirmed (corrected and integrated), all the data is inserted by the Revenue Agency itself into form 730 which, at this point, is prepared and sent without the taxpayer having to do anything.
The data held by the Revenue Agency, from income to expenses, are made available to the taxpayer who can modify or confirm them through the answers provided in the questionnaire.
What does the simplified declaration questionnaire cover? The questions, simple and intuitive, will ask for confirmation of income data, real estate assets and expenses incurred in the previous tax year.
The taxpayer, if the data is accurate, confirms and moves on.
If they are wrong, insert the correct ones.
Who must make the simplified declaration? For this year, which marks the testing of the simplified declaration, employees and pensioners will be able to access it.
However, Cafs and professionals will not have access to it and will have to continue to use the ordinary or pre-compiled 730 form, as always.
From 2025, however, the simplified declaration will also be made available to intermediaries.
For this first year, in any case, since the simplified declaration is in the testing phase, declarants will be able to use it or, alternatively, opt for the pre-compiled form which will still be prepared by the Revenue Agency.
At the moment there is still no publication of the provision to start the simplified declaration with the related instructions which may also provide some more information on how to proceed with the presentation of one's income through the questionnaire.