On Apr. 29, ITA Tax said forms to be available to consult from Apr. 30.
ITA Tax said precompiled 2024 forms available for consultation from Apr. 30 afternoon.
From May 20 it will be possible to accept, modify or integrate data proposed by ITA Tax and proceed with the electronic submission of the declaration.
Overview
2024 pre-compiled season to start, from Apr. 30, models already prepared with data held by ITA Tax or sent by external bodies, viewable online in dedicated reserved area.
That is, for example, data sent by employers, pharmacies and banks.
This year, in total information sent and used to prepare models amounts to 1.3 billion.
There are many new features in pre-compiled 2024 tax return re 2023 tax period.
Debut of simplified 730 for employees and pensioners wih more intuitive interface and simple words that will guide compilation without need for the user to know codes, etc.
Further, from this year, on experimental basis, taxpayers with incomes other than those from employment and pensions will also find form pre-compiled by ITA Tax.
Provision defines instructions for accessing pre-compiled declaration, identifies authorized subjects, methods of delegation to third parties, procedures for consulting, modifying or confirm data held by ITA Tax and instructions to submit the form.
Accompanied by information sheet (Annex 1), technical specifications for the electronic transmission of communications requesting 2024 pre-compiled declarations (Annex A).
Technical specifications in zip format and technical specifications for provision of 2024 pre-compiled declarations (Annex B); further details on the matter are provided.
Other Aspects
Taxpayer can submit accepted, modified or integrated declaration electronically starting from May 20, 2024: until Sep 30 form 730 and until Oct 15 income form.
Within 5 days of sending system provides receipt with same protocol number assigned to presentation file, receipt shows submission date, summary of main accounting data.
ITA Tax then transmits form 730 accounting data to taxpayer's withholding agent.
If not possible or if substitute receiving data is not required to make adjustment, ITA Tax informs taxpayer with notice in reserved area and via email to address registered.
In both cases, interested party can present supplementary 730 form using functions available in reserved area, with possibility of exclusively modifying data of withholding agent or indicating absence of agent or can contact a CAF or a licensed professional.
In absence of the withholding agent who carries out the adjustment, ITA Tax directly issues refunds to taxpayers who present Income Pf or 730 forms.
In event of debt with tax authorities, payment must be made by presentation of the F24 form, also requesting the debit of the sums due from bank or postal account.
Effectiveness
Different deadlines apply i.e. Sep. 30 and Oct. 15, 2024, see above.
May 29, 2024 Declarations' Update
On May 29, 2024, ITA Tax said +1 million pre-filled forms sent in first 8 days (+28%).
+60% taxpayers chose new simplified 730 debuting on experimental basis this year.
Thanks to constant monitoring of service, taxpayers can use free web application made available on the website without need to contact tax assistance centers / professionals.
Should any anomalies emerge even after presentation of the pre-compiled declaration, maximum assistance will be ensured also via personalized messages in web procedure.
In any case, taxpayers are always required to verify data in their pre-compiled declaration, possibly modify or integrate them also via new simplified compilation.
May 31, 2024 Circular
On May 31, 2024, ITA Tax announced issuance of circular, FAQ re pre-compiled forms.
Circular 12/E responds questions asked by operators on the tax return, in particular, clarifies main innovations of this year, has instructions on use of simplified form 730.
Also on the completion of Table W in relation to capital income from foreign sources.
Some questions also concern minimum payments of substitute taxes, compliance visa.
Resolves doubts on admissibility of voluntary repentance in case of single certifications sent after ordinarily foreseen deadlines, on usability of first home under 36 tax credit.
May 31, 2024 Press Release
On May 31, 2024, ITA Tax issued release relating to circular 12 on pre-compiled forms.
It includes incompatibility between IRPEF deduction for the purchase of energy efficient homes and tax relief intended for first home of those under 36 years old.
Responds to questions formulated by Tax Assistance Centres, with reference to use, compilation, affixing of conformity visa, re return of natural persons for 2023 tax year.
Clarifies that in case of single certifications sent after ordinarily foreseen deadlines, recourse to the institute of industrious repentance is admissible; further details.
Document dated May 31, received from ITA Tax Jun. 4, summarized on Jun. 6, 2024.
