The Revenue Agency has published the updated guide “All concessions of the 2024 Declaration”, a comprehensive document summarizing the regulations and current practices regarding withholdings, deductible and deductible charges, tax credits, liberal donationsAnd multi-year deductions for construction costs. The guide is the result of intense collaborative work with the National council of CAFs and aims to clarify and simplify access to tax breaks.
What you will find in the guide
The guide, easily consultable on Revenue Agency websiteis divided into various chapters focused on specific areas of interest, such as:
- Health costs and of instruction
- Liberal donations
- Expenses for building renovation interventions
Each chapter also outlines in detail the requirements related to production And preservation of documents by the taxpayers and professionals involved. Major themes include:
- Compliance visa, incomes And withholdings
- Deductions And deductions
- Tax credits
- Multi-year deductions linked to the recovery of the building heritage, such as Bonus earthquake and the Super bonus
Objectives and usefulness of the guide
The aim of the guide is to strengthen the tax compliance and promote the transparency and the collaboration between taxpayers and tax authorities, in line with the Taxpayer Bill of Rights. The guide serves as a reference for both CAF operators and professionals, ensuring homogeneous application of the regulations on a national scale.
Guide to the necessary documentation
The Revenue Agency website details which documents are necessary to access the benefits, including:
- Substitute declarations
- Documents certifying the payment
It is essential that these documents are accurate, given the criminal liability linked to false declarations, as stipulated in Article 76 of Presidential Decree no. 445 of 2000.
Role of the Revenue Agency
It is important to note that the Revenue Agency limits itself to the management of fiscal issues of building interventions, without entering into the interpretation of building regulations, which remains subject to regional and national laws.
The guide is an essential resource for anyone who wants to effectively navigate the tax relief landscape for 2024, offering a unified and in-depth understanding for a correct approach to annual returns. For more information and to view the complete guide, visit official website of the Revenue Agency.