What is the tax return with 730 for 2021 and when? The 730 is the form for the tax return dedicated to employees and retirees. The 730 model has several advantages. Mainly, the taxpayer does not have to perform calculations and obtains the refund of the tax directly in the pay slip or in the pension installment, starting from the month of July (for pensioners starting from the month of August or September); if, on the other hand, he has to pay sums, these are deducted from the salary (starting from the month of July) or from the pension (starting from the month of August or September) directly in the pay slip.
Pre-filled declaration 2021 – Furthermore, the Revenue Agency makes available, in a specific area of its website, the 730 already pre-filled, which can be accessed using the PIN code of the telematic services (Fisconline) or a SPID (Public Digital Identity System) or CIE (electronic identity card) identity or also using the dispositive credentials issued by INPS or a national card services. The pre-filled Model 730 will be available starting May 10, 2021.
Who has to do the 730 in 2021?
Model 730 must be presented by taxpayers than in 2021 are: pensioners or employees (including Italian workers that they work abroad for which the income is determined on the basis of the conventional salary defined annually with a specific ministerial decree).
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Download the Instructions for compilation – pdf
Individuals submit their income tax return using the INCOME PF model or the 730 model, depending on the type of income possessed.
I employees and retirees who have income from employment, pension and some other income can present the 730 form spouses may submit form 730 jointly.
All other subjects and taxpayers who are not fiscally resident in Italy in the tax year and / or in the year of submission of the tax return, they present the PF INCOME form.
How the tax return is presented (Income form PF or 730)
The Revenue Agency provides taxpayers with the forms and instructions for completing PF and 730 Income. For those who use the PF Income model, the software RedditiOnLine Pf, which allows the compilation of the model, the creation of the file to be sent electronically through the online services of the Revenue Agency and the generation of the F24 payment model.
Pre-filled tax return
To simplify the fulfillment of the annual income tax return, the Inland Revenue also makes available to taxpayers the 730 form and the pre-filled Individual Income Form, which contain, that is, various data already entered automatically, including deductions for expenses. health care, university expenses, expenses for insurance premiums, social security contributions, transfers for building renovation and energy requalification interventions.
The pre-filled tax return is a free online service that can be accessed with
- * credentials of the Public Digital Identity System (Spid)
- * credentials of the telematic services of the Revenue Agency (Fisconline / Entratel)
- * Electronic Identity Card (CIE)
- * National Service Charter (CNS).
Within the service it is possible to view, modify and / or supplement your declaration and finally send it to the Agency. Once sent, the declaration with the sending protocol remains viewable and downloadable within your authenticated area.
All the steps to follow to access and use the pre-filled declaration are illustrated on the website of information and assistance “Infoprecompilata”.
When filing the tax return
The tax return must be submitted every year within the following deadlines:
- * Model 730 by September 30th, directly online or by contacting Tax Assistance Centers (Cafs), qualified professionals or the withholding agent (i.e. your employer)
- * The PF Income model by November 30th, online or by contacting Tax Assistance Centers (Cafs), qualified professionals.
Non-resident natural persons who are abroad at the time of submitting the return can send the return by 30 November by registered letter or other equivalent means.
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Download the Instructions for compilation – pdf
730 pre-completed 2021: available from 10 May
The text of the Sostegni Decree was published in the Official Gazette. The decree-law n. 41/2021 among the measures it also rewrites the calendar of tax deadlines. The pre-filled Model 730 will be available starting May 10, 2021.
The pre-filled tax return is basically a simplification for all taxpayers. Inside the declaration there are already a lot of data, such as income, deductions and deductions. Of course, not everything is entered correctly.
From May 14, 2021 the taxpayer will be able to decide whether to accept the tax return provided or to correct or modify certain data provided.
By June 15, 2021 the declarations submitted must be sent by 31 May 2021.
By June 29, 2021 the declarations submitted from 1 to 20 June 2021 must be sent.
By July 23, 2021 the declarations submitted between 21 June and 15 July 2021 must be sent.
By September 15, 2021 the declarations submitted between 16 July 2021 and 31 August 2021 must be sent.
Attention: for declarations submitted starting from 24 April 2017, it is necessary to request the affixing of the conformity visa if you intend to use credits of an amount exceeding 5,000 euros in compensation (article 3 of decree-law no.50 of 2017). To use the credit resulting from 730 as compensation, the taxpayer must complete and submit the F24 payment form exclusively through the telematic services made available by the Revenue Agency, within the terms set out in art. 3, paragraph 1, of the decree-law 26 October 2019, n. 124.
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Download the Instructions for compilation – pdf
All Declarations on the Revenue Agency website
Last updated: 02/24/2021
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