can use the 730 model all taxpayers who in 2020 received:

• income from employment and income similar to that from employment;
  
  
• income from land and buildings;
  
  
• income from capital;
  
  
• self-employment income for which is not required VAT registration;
  
  
• different income (for example, income from land and buildings located abroad);
  
  
• some of the income subject to separate taxation (for example, income received by the heirs - excluding land and business income and resulting from the exercise of arts and professions).
  
  

Taxpayers who received income in 2020 but do not have a withholding agent who can make the adjustment for the 2021 return can also submit the 730 form.

In the presence of certain incomes that should not be indicated in the 730 model but with the Personal Income model, taxpayers can continue to present the 730 model by adding some parts of the PF Income model. These are the incomes to be indicated in parts RM, RT, RW.

The general rule that establishes who must do the 730 also identifies citizens exempt from submitting the model, or those who are not obliged to keep accounting records have income for which a tax of less than € 10.33 is due. The following fall into the categories of exemption:

• you have received income from a single withholding agent, employer or pension institution with the obligation to make withholding taxes;
  
  
• hai percepito redditi conguagliati con l’ultima CU 2020;
  
  
• you have no deductions for your spouse or dependent family member;
  
  
• you have not incurred any expenses for which you are entitled to an income deduction or a tax deduction;
  
  
• you do not have to pay additional regional or municipal personal income tax;
  
  

The terms for transmitting the 730 form to the Revenue Agency and issuing the presentation receipt are as follows:

• 15 June - for the returns submitted by the taxpayer to the CAF or professional by 31 May 2021;
  
  
• 29 June - for the returns submitted by the taxpayer to the CAF or professional from 1 to 20 June 2021;
  
  
• 23 July - for the returns submitted by the taxpayer to the CAF or professional from 21 June to 15 July 2021;
  
  
• 15 September - for the returns submitted by the taxpayer to the CAF or professional from 16 July to 31 August 2021;
  
  
• 30 September - for the returns submitted by the taxpayer to the CAF or professional from 1 to 30 September 2021.
  
  

If form 730 has been completed correctly, but the taxpayer has realized that he has forgotten to indicate deductible charges , there is the possibility of:

• submit a supplementary form 730 by 25 October. The supplementary model 730 must be presented to an intermediary (Caf, professional), even if the previous model was presented to the employer or pension institution;
  
  
• present, alternatively, a Model Income within the period of submission of tax return for the following tax period income;
  
  

In the event that the taxpayer has realized that he has forgotten to declare income or has indicated deductible charges in excess of that due , he must submit an Income Model and pay the sums due directly, including the difference with respect to the amount of the credit resulting from the 730 form, which will in any case be reimbursed by the withholding agent.

In the case of a refund:

• Employees
  they will receive the reimbursement of the 730 form directly in pay slip in July , in the event that the 730 form has been filled in by reporting the data relating to the withholding agent, in this specific case the employer;
  
  
• Retired
  they will receive in August the reimbursement in the pension installment .
  
  
• Who does not have a withholding agent
  in this case, it will be the duty of the Revenue Agency to make the 730 reimbursement by the end of the year (or at the beginning of the following year) for all those employees who have not included in the 730 form references for the withholding agent ;
  
  

In the presentation of the 730 model it must be remembered:

• collect and exhibit the documentation that certifies the data indicated in form 730. Even if you decide to submit the pre-filled form 730, it is advisable to have all documentation useful for verifying the pre-filled data present in the declaration;
  
  
• keep all the documentation, because it can be requested by the financial administration. It should be remembered that the Revenue Agency may request documentation (Article 36-ter of Presidential Decree no. 600/73) for the verification of the model presented. Those who submit the pre-filled form 730 must keep only the documentation relating to data not present (or modified) by the pre-filled form;
  
  
• remember that nothing must be attached to the presentation of the 730 form, the documentation must be kept by the taxpayer until 31 December 2026 , in view of possible tax checks.
  
  

List of documents to be submitted in original and photocopy.

N.B. - The documents listed are purely by way of example. Please note that the documentation must be presented in original and compliant with current legislation in order to be deducted.