Deadline for Tax Return Amendments Extended to 2024

Canceling the 730/2024 Declaration

Canceling the 730/2024 is possible until June 24, 2024.
An extra 4 days have been granted for those who need to cancel the declaration already sent.
The cancellation ensures that you are in the condition of not having submitted the declaration with the need, therefore, to submit another one after 24/48 hours (before that the system does not allow it) without this having consequences on the timing of the refund.

Cancellation by June 24th

Canceling the 730/2024 declaration certainly leads to fewer problems in case of omissions or errors in the compilation of the submitted declaration.
By canceling the submission by June 24th, the transmitted declaration is completely deleted, as if it had never been sent to the Revenue Agency.

How to Proceed with Cancellation?

To cancel the already submitted 730, you must access your reserved area within the portal dedicated to the precompiled declaration.
Look for the voice “Request cancellation of 730”, by choosing which you can permanently delete the transmitted model and then proceed to fill in a new tax return from scratch.

Errors or Omissions after June 24th?

If errors or omissions are noticed after June 24th, it is mandatory to turn to tax professionals.
By October 25, 2024, it is possible to submit an integrative 730 model, provided that the changes made to the already submitted declaration reveal the right, for the taxpayer, to a higher refund or lower tax payment.

If, instead, the integrations to be made to the submitted 730 entail a higher debt or a higher tax, it will be necessary to proceed by submitting a corrective Income model by October 15, 2024.
After October 25, the only solution to correct omissions and errors remains the late declaration (within 90 days from the last deadline) or the integrative one.