A few hours before the “delivery” of the pre-filled form 730, whose deadline will fall on September 30th one minute before midnight. If it is true that this season, due to Covid, there have been a greater number of deductions (the bonuses for facades and holidays), care must be taken not to incur controls and the tax penalties.
What can happen if you are wrong
If the 730 has been entrusted to third parties and not filled in directly by us, formal checks can be triggered by the Caf but also by the person who issued the compliance visa. Needless to say, the expenses they are always and in any case the responsibility of the taxpayer. At this point, to check that everything is in order, the Revenue Agency can keep an eye on the taxpayer to see if the “objective requirements“to take advantage of the necessary concessions. Should there be sums of money to be paid, the sanctions they will be paid by the Caf (which drafted 730) but the higher figures will have to be paid, in any case, by the taxpayer.
What if, for error, was something wrong when compiling the 730? Don’t worry, you can remedy it by presenting another declaration and two different cases arise: if by mistake you have omitted some item that makes you “pay less” than you should, you can integrate the 730 already filled in at the Caf itself or to a professional following our practice by 10 November. In all other cases, however, a new model will have to be submitted by 30 November through the application found on the Agency’s website.
What changes this year
One of the main novelties of the current season is the possibility of deduct many expenses al 19% but only if traceable instruments are used for the payment (credit cards, debit cards), otherwise goodbye benefits and no deductions. The only exceptions, therefore exempt from the program, are medical expenses in public and affiliated facilities as well as expenses for generic drugs and devices for medical use. To take advantage of the deduction in all the others it is necessary that the payment, traced, is well shown in the expense document or it is sufficient to present the bank receipts, postal receipts or those issued by credit cards.
Also, as we read on Republic, Yes they can fill in with the appropriate function “Assisted mode “ data on deductible and deductible charges that must be indicated in section E of 730 so as to be able to cancel, modify, or integrate the data. For all children who do not exceed 24 years of age, the income limit that allows them to be dependent on the family is set at 4 thousand euros. Last note: to facilitate the latest checks, the Revenue Agency has created a “Guide” to facilitate the facilitations provided and an index with a different color has been introduced to help find the necessary information.
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