Several readers of Informazione Fiscale have reported to us that in the form 730/2023 pre-filled onlineavailable since May 2, are sometimes not present the data of the Single Certification (the former CUD).
It’s not a simple one processing erroror at least not always: the Revenue Agency excludes the information from the CU from the ready-to-use tax return in presence of precise reasonssuch as a double CU or a double balance request.
The causes that lead to the exclusion of the Single Certifications and the instructions for intervening within the scadence of October 2nd in the FAQs, frequently asked questions, published on the institutional portal.
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Model 730/2023 pre-compiled: the Revenue Agency can exclude the CU data
By 16 March the withholding agents had to deliver the Single Certification relating to 2022 both to the interested parties and to theRevenue Agency.
The latter used, among others, the data received, for example from the employer in the case of female and male employees or from the social security institution in the case of retired men and women, to process the model 730/2023 pre-compiled available online May 2 for viewing May 11 for editing and submission.
Among the information that find space in the CU 2023and then in model 730there are also the following:
- income from employment or retirement;
- IRPEF withholding taxes;
- regional and municipal surtax withholdings;
- wages for occasional self-employment;
- performance bonuses;
- reimbursements of charges paid by the employer and data on dependent family members.
But it may happen that these data not they are present In the model 730/2023 pre-compiled of taxpayers: to confirm the failure to use the Single Certification in the preparation of the tax return is the same Revenue Agency which indicates it in summary sheet of the information considered.
Below is the summary of possible reasons and instructions to intervene with the modification and integration of the contents present in the FAQ, answers to frequently asked questionsavailable on the portal dedicated to the precompiled form.
| Possible motivation | Instructions |
|---|---|
| Multiple Single Certifications (CU) transmitted by the withholding agent | Check, if necessary with the withholding agent, which is the correct certification and enter the missing data in the return |
| Multiple Single Certifications (CU) in which the section relating to adjustments has been completed, in the event that more than one substitute has been asked to carry out the adjustment operations | Verify if the adjustment operations concerned all the income and withholdings of the Single Certifications (CU) issued; it is important to check that the sum of these amounts does not contain duplications. Then proceed with entering the missing data in the declaration |
| Multiple Unique Certifications (CU) not correctly matched. The data relating to the adjustment reported in the CU issued by the withholding agent who made it do not correspond to the data reported in the CU of the substitute(s) who has/have disbursed other income affected by the adjustment | Verify the data reported in the individual CUs and that the adjustment operations have been carried out correctly before entering the missing data in the declaration |
Model 730/2023 pre-compiled and data from the Single Certification absent: instructions on the modification
By the presence of two or more CUs sent to the Revenue Agency to the double equalization requestthe reasons that lead the Financial Administration to exclude the Single Certification they usually concern any duplications that could lead to inconsistencies.
Beyond the specific causes, when not the information they do not appear in the pre-compiled 730/2023 formbefore submitting by the October 2 deadline, you must:
- check the summary sheet;
- intervene on the data with a modification and/or integration.
To proceed, therefore, it is good to have the reference documents available: in thereserved area of the Revenue Agency portal citizens and female citizens can recover the Single Certification data concerning last year, and if there were more employment relationships, the information entered in the various CUs.
The data is available in the tax drawer accessible after logging in with the following credentials:
- SPID – Digital Identity;
- CNS – National Service Card;
- CIE – Electronic Identity Card;
- PIN issued by the Entratel/Fisconline Agency, for those in possession of it.
In particular, the information of the CU can be retrieved in the personal tax drawer under the item “Fiscal declaration” finally selecting “Single Certification”.
The Revenue Agency also clarifies:
“The data of each framework of the CUs can also be consulted in the “Perceived income” section, which could contain further information relating to income communicated exclusively with the 770 form by the withholding agent”.
2023-05-17 21:54:05
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