News n.19/2024
With regard to pre-filled tax returns, we remind you of the main changes this year:
Taxpayers, with the new pre-filled 730, can be guided to the sending of the return with a more intuitive and simple interface. Therefore, as an alternative to the ordinary compilation, taxpayers this year can use a guided and simplified path;
Another novelty is the possibility of receiving 730 refunds directly from the Revenue Agency, even in the presence of a withholding agent.
In this case, the 730 form without withholding agent, pre-filled or ordinary, must be submitted to the Revenue Agency through a Caf or qualified professional. The relevant information must be indicated in the "730 without substitute" box, indicating the letter "A", and in the "Data of the withholding agent who will make the adjustment" box, the "730 employees without substitute" box must be ticked.
If a credit emerges in the declaration, the refund is disbursed directly by the Revenue Agency. If, on the other hand, a debt emerges, the payment must be made directly by the taxpayer using the F-24 form;
It is also possible to submit the 730 form in the following cases: