Forgetting to update your income situation (and that of your dependent children) could cost a lot. The Model 730 gives the indications.
The Model 730 is the litmus test of our income situation and, at the same time, declarative. And, at the time of submission, the fact of being in debt and not in credit makes all the difference in the world.
Sometimes it is an unexpected situation. Arrive at the declaration convinced of having to receive reimbursements in the pay slip and, instead, find yourself having to pay through personal income tax. In the eventuality, it would be a big blow to your salary. And it is good to pay attention to it, since it is a situation that is far from infrequent. Even in the light of some changes in the declarative context arrive for taxpayers, due to the advent of the universal single check. A novelty that, if on the one hand it certainly aims to facilitate families with children under 21, on the other it has imposed a swerve on the front of tax deductions.
The next tax return will clearly refer to the tax year 2021. During which, the deductions were regulated differently. This is why being aware of any deduction becomes essential, even before the actual declaration. Model 730 allows you to determine the amount and, if this is lower than the amount due, the income situation will be determined. A situation completely opposite to the one that would arise if there were medical expenses, mortgages, renovations and anything else that could contribute to creating a credit condition.
Model 730, beware of errors: in this case not even the tax refund is safe
There is a particular circumstance to watch out for. In these cases it is good to know that the Tax Authority, which usually guarantees part or all of the amount of the personal income tax, would not be able to cover the error. Because this is what it is and also of vast proportions, considering that it could cost between 950 and 1,620 euros in return. The problem, this time, is not to be found in the deductible expenses but in the fixed ones. And, in particular, on the persons who are dependent on the declarant in the income situation. They appear in this condition because their annual income does not exceed the limit of that provided for a personal income. In these cases, in order to obtain the deduction, a precise request must be sent, with delivery to the employer. Only in this way will it be possible to access the Irpef discount, with a lower tax burden on income derived from employee work.
The problem could arise when, in the event of a change, the taxpayer beneficiary of the deduction fails to communicate it. Failure to communicate, in fact, could lead to the sudden appearance of a debt situation. In particular, against a deduction of 950 euros (which becomes 1,200 for each child up to the third year of age, 1,350 for disabled children over 3 and 1,650 below), the annual income must not exceed € 2,840.51. Or in any case the 4 thousand if the child in question did not exceed 24 years of age. An easily reachable threshold. A Naspi would be enough to redetermine the income situation.
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