Starting from 23 May, the Revenue Agency will make the 730 available, which can also be sent jointly. But what does this mean?
The Revenue Agency is late this year in making the tax return and the pre-filled 730 available on its website. In the meantime, however, he has published a calendar with all the dates to remember and to mark in the agenda.
The deadline for submitting the tax return is September 30, 2022, but submitting the 730 first has some advantages. In fact, if on credit the repayment arrives earlier, while if it is due, the repayment installments will be more numerous and spread over months.
The 730 can be submitted jointly
The 730 can also be presented jointly. What does it mean? It means that the declaration can be presented for both members of the couple. Usually, the 730 is used jointly when one of the two taxpayers has no withholding agent.
Being a couple doesn’t just mean being spouses married with a civil or religious ceremony, but also be part of a civil union. Consequently, this latter category of couple can also jointly submit the declaration.
In compiling the 730 submitted jointly, the “declarant” must be the spouse who has the withholding agent or who has the person to whom the return is presented. Or the one chosen to make tax adjustments. If you want the adjustment to be made by your employer or by the pension institution, you must tick two boxes: “Declarant” and “Joint declaration”. The spouse, on the other hand, only has to check the box “Declaring spouse”.
However, it should be noted that to submit the 730 jointly, the incomes of both spouses must be those that can be included in this model and not those that should be included in the 2022 natural persons model.
How to present it
From 23 May the Revenue Agency will make the pre-filled 730 available on its website. The declaration can be accessed via the SPID credentials, CIE (Electronic Identity Card) or CNS (National Service Card). Instead, from 30 September 2021 the Fisconline credentials are no longer accepted. In any case, in order not to make mistakes, you can contact CAF, patronates or other qualified professionals for help in the compilation.
Please note that to obtain credit or debit repayments, they depend on the date on which the return is presented. The advantage of the pre-compiled 730 is the DIY. In fact, the taxpayer will be able to verify the data, correct any errors, possibly integrate them and finally send the declaration to the Revenue Agency.
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