Guide to the Amendment of Section E in the Simplified 730/2024 Tax Return

Guide to Modifying Section E of the Pre-filled Model 730/2024

Since April 30, 2024, the Revenue Agency has made available to taxpayers the pre-filled 2024 model 730, which can also be modified and submitted to the Revenue Agency since May 20.
Over the years, thanks to the pre-filled and simplified model (which debuted this year), more and more citizens are taking care of independently filling out their income tax return.

The E section is one of the parts that requires the most attention because it often needs integrations and corrections.
It is the section where to report the expenses incurred in 2023 that entitle to a tax deduction or income deduction.
It is, therefore, a very important part of the income tax return, and for this reason, before making any changes, it is advisable to read a guide on how to proceed.

Accessing the Model 730/2024

To fill out section E, access to the pre-filled 730 model 2024 is required.
At this point, we are ready to see how to autonomously insert deductible or deductible expenses in the income tax return.
To access the pre-filled 730 model and view and check the data, including those in section E, one must possess the credentials enabled for the Revenue Agency’s portal, such as SPID code, Electronic Identity Card 3.0 (CIE), or National Health Services Card (CNS).
Once logged in, it is possible to reach one’s personal section and view and modify the 730 model.

About Section E of the 730/2024 Model

Section E of the income tax return refers to the part of the document where expenses eligible for a tax deduction or income deduction are to be indicated.
Some expenses can be deducted to decrease the tax due, such as healthcare expenses or building renovation costs.
Depending on the type of expense, different deductions are accessible.
On the other hand, some expenses, like mandatory and voluntary social security contributions, can reduce the overall income on which the tax due is calculated.

Functioning of the Pre-filled Model E Section

Those who can modify section E are the taxpayer through the pre-filled model, Tax Assistance Centers (CAF), or authorized professionals.
Since May 20, it is possible to modify the E section of the pre-filled model.
By connecting to the Revenue Agency’s portal, one can view the available and pre-filled 730 model.
At this point, one can choose to accept and submit the model as it is or modify it.
Through the guided and simplified procedure, it is possible to edit section E.

Thanks to the new simplified procedure, starting from the expenses already present in the model, one can add new documents or modify the inserted data.
Once the changes are completed, it is necessary to confirm and save them, and the system will recalculate the necessary amounts and enter them into the correct fields of the model.

This procedure allows for modifying a pre-filled item, adding a new expense, excluding or including a pre-filled expense item, or deleting an expense item to replace it with a new one – provided it is among the deductible or deductible charges.
Upon confirming and saving the modified or inserted data, one can view and modify the expenses of dependents by selecting their associated tax code in the “declarant and dependents” menu.