The Revenue Agency has made it available on its own site the new tax declaration with the 730 models valid for 2022. In addition to these, there are the drafts of the Unica Certification, the 770 and the VAT with the relative instructions.
The news for next year
Among the novelties, in 730 there will also be space for those under 36 who intend to buy a house and have an Isee income of less than 40 thousand euros. For the tax year 2021 there are then the increases, of 1,200 euros, of the supplementary treatment for employees and similar workers with an income of up to 28 thousand euros and an additional deduction for incomes of up to 40 thousand euros. For the first time, the “music bonus”, the facility for enrolling (and subscribing) children between the ages of 5 and 18 to music schools, conservatories, choirs, bands and music schools recognized for a maximum of one thousand euros if the family income does not exceed 36 thousand euros per year.
News for the Superbonus 110% on the removal of architectural barriers: check the new rate increased by 110% for the expenses incurred together with the Sismabonus and Ecobonus interventions. As reported by theAnsa, the “any residual credit that has not found capacity in the tax of the previous declaration“. Finally, there is also a tax credit to install water filtration and improvement systems for human consumption (costs up to a thousand euros).
What’s in the Single Certification
“In the return, it will also be possible to insert any residual credit that has not found capacity in the tax of the previous return“, affirms the Revenue Agency. In the Single Certification there will be room for the increase to 609.50 euros of the tax reduction in favor of employees of the” security sector “. In addition, new benefits are provided for the severance pay “then case of cooperatives made up of workers from companies in difficulty and for the services of the bilateral solidarity funds of ordinary and cooperative credit and of Poste Italiane Spa“, as stated in the press release.
Another novelty concerns the indication for early liquidation by Naspi (New social insurance for employment). In model 770, on the other hand, new fields have been added for the management of credit linked to the supplementary treatment and to indicate the “ID Arrangement”, which concerns the cross-border mechanism, which is issued by the central administration of one of the States that are part of of the EU. To enter the payments made in 2021 with the installments scheduled to combat the Covid-19 emergency, the special Covid-19 codes that were introduced in 2020 remain valid.
As for theVAT, the Inland Revenue highlighted the news for farmers, e-commerce and the pandemic front: on the annual VAT return, the changes concerning the application of the tax in 2021 were included, including the “compensation percentages applied by farmers under the special regime reserved for them, transactions concerning goods and services necessary for the containment and management of the epidemiological emergency from Covid-19, the new rules for the application of VAT in the -commerce“.
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