The entry into 730 of the superbonus for the removal of architectural barriers, the possibility in the Single Certification (Cu) to indicate new income tax reductions, and the inclusion of some fields, in the VAT model, relating to the goods and services necessary in the fight to the Covid-19 pandemic: these are the main innovations introduced by the Revenue Agency in the new models of the 730, single certification, 770 and VAT returns for 2022 that you can find online in the definitive version. For the CU there are also technical specifications for the electronic transmission of data, to be carried out in February and until March 16, 2022.
The under 36 music and home bonus is included in the new 730
In the 730 model of 2022 there is room for the adjustments of the supplementary treatment and the further deduction in favor of employees and similar. The new “bonus music” is also introduced, which concerns the expenses related to music schools, conservatories and choirs, incurred for children and teenagers up to 18 years, and the extension of the superbonus to the removal of architectural barriers, with the increased rate of 110% in the case of expenses made together with the seismabonus and eco-bonus interventions. Among other innovations, the tax credit for the purchase with VAT of the first home, dedicated to the under 36, and that for the installation of filtering systems and water quality improvement. Finally, the deductions for veterinary expenses and mobile bonuses increase.
In Cu 2022 less taxes for the security sector
Among the novelties of the new certification, to be transmitted by March 16, is the increase in tax relief on the income of members of the armed and police forces and new benefits in terms of severance pay in the case of cooperatives made up of workers from companies in difficulty. Concessions also for the services provided by the bilateral solidarity funds of ordinary and cooperative credit and the company Poste Italiane Spa.
In the VAT Model, space for anti-Covid goods and services
Among the novelties of the new 2022 declaration, to be submitted by May 2, is the introduction of new fields to indicate the compensation percentages applied by farmers under the special scheme reserved for them, and for operations concerning goods and services necessary for the containment and management of the epidemiological emergency; new rules, moreover, for the application of the tax in e-commerce.
Notes on anti-pandemic measures also in the new 770
In the new 770, to be transmitted by 31 October, two new hypotheses of suspension of payments have been inserted with specific notes in the context of measures to combat the Covid-19 emergency. Finally, the field appears to indicate the Arrangement identifier of the cross-border mechanism issued by a central administration of a Member State of the European Union.
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