The tax declaration season begins, the news from 730 to the income package


By John

Let's start with tax returns: the models and technical specifications were in fact approved in recent days by the director ofRevenue Agency, Ernesto Maria Ruffini. Ok so a 730to the package incomes (Pf, Sp, Sc and Enc), al consolidated nationally and globally, Irap and only the technical specifications of the 770 approved last February 26th. Among the new features worth mentioning – we read on the Revenue Agency's webzine TaxTodaythe new submission deadline for the package Income, Irap And Cnmset for next October 15th from legislative decree which regulates the agreed biennial budget.

Focusing attention on incomes of natural persons 2024the changes to the statement dedicated to stand out dependent family members. Following the introduction of theUniversal single allowancein fact, for the entire tax year 2023, they are no longer recognized deductions for fiscally dependent children under 21 years of age, as well as the increase recognized for children with disabilities. The declaration has been implemented with many of the tax innovations already described for 730 like them tips paid by customers to staff in the tourism and hospitality sector ei compensation to sports workers.

Jumping from one page to another, we find that in the picture LMa new section has been inserted in which to determine theIrpef substitute tax and the related additional charges due on incremental income relating to the business activity and self-employment achieved in 2023, compared to that achieved in the previous three years, by taxpayers who join the incremental flat tax regime.

For what concern 730 adjustments have been made to the data regarding the Super bonus (sections III-A to IV of table E), which allow you to opt for the installment with reference to those incurred in 2022 and to apply the 90% deduction to expenses that cannot benefit from the 110 percent in 2023.

Finally, we would like to remind you that, with the «Duties» decree, it was also extended to subjects with a tax withholding agent required to make the adjustment, the possibility of directly asking theRevenue Agency the refund resulting from the tax return or to make the payment of the amount due via the payment form F24 within the ordinary deadlines set and, therefore, by 30 June.

About the model Irap/2024with reference to tax relief on sports work compensationin the painting IC (capital company) and within the framework IE (non-commercial entities) the exemption from the tax base was managed Irap of sports work compensation paid to coordinated and continuous collaborators in the amateur area. The threshold of compensation that does not contribute to the determination of the value of net production has been raised to 85 thousand euros. Furthermore, the instructions regarding i seasonal jobsin which it was specified on the line IS7 of the painting IS that for seasonal workers, for whom the deduction of the cost of labor supported by the employer is envisaged at 70%, the deduction of insurance contributions is due for the entire amount.