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730 pre-filled: how to access, modify and submit

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730 pre-filled: how to access, modify and submit
Written by aquitodovale

The form 730/2022 pre-filled has now entered the operational phase.

Indeed, from 31 May taxpayers or their delegates (first of all CAF / professionals, but, new this year, also family members and trusted persons) can change the declarations and / or send them.

The methods of access, apart from the novelty relating to the possibility of delegating family members or trusted persons, have not changed compared to last year.

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The only aspect to report concerns the use of SPID to access the reserved section.

Let’s try, therefore, to synthesize the steps to follow to access the declaration and what are the operations to perform before sending.

How to access the reserved section

To access the pre-filled declaration it is necessary to have:

– National Service Card (CNS) or identity SPID;

– Electronic identity card (THERE IS).

For those who can still use them, the credentials issued by the Agency (Entratel / Fisconline).

Indeed, from 1 October 2021, the credentials issued by the Revenue Agency to citizens can no longer be used for access to the reserved area, except in residual cases. Nothing changes, however, for professionals and businesses.

In addition, there is also the possibility of using the credentials issued by INPS.

The mask in which to enter the credentials is the following:

Once you have entered the reserved area, the taxpayer is presented with the following screen:

pre-filled 2

Once entered, therefore, the taxpayer can carry out some operations including:

1) view the preloaded data;

2) choose the declaration model that best suits yours status tax;

3) fill in and send the declaration.

Viewing the preloaded data

By choosing the item “View data”, the list of items appears containing the data relating to the declaration and whether or not they have been used, including those relating to:

– to the Single Certification;

– to family charges;

– any income from land and / or buildings;

– any expenses that give the right to deduction and / or deduction.

pre-filled 3

In particular, for the latter, the details of the expenses are shown, including amounts and, as mentioned, if they have been used.

pre-filled 4

The phase of the data controltherefore, it is extremely important as it allows the taxpayer to check whether all the elements known to him are present in the pre-filled return, both in relation to income and expenses.

For example, it may happen that there have been changes in the cadastral data of the properties.

In this case, in detail it could appear that the information is known to the tax authorities but the updated data have not been preloaded, as in the following example:

pre-filled 5

In this case, therefore, a manual intervention.

Choice of model

Once the data is verified, the next step is to choose the pre-filled declarative model.

By selecting the item “Choose the model”, the following screen opens:

pre-filled 6

The system gives the taxpayer the opportunity to be guided in their choice, thus proposing the most suitable model for them.

Compilation and sending of the declaration

The last step to be carried out is to fill in and send the declaration (however, it is always possible to refuse the pre-filled one and submit the declaration using traditional methods and channels).

Clearly, before sending, it’s fine check the accounting result of the return and, that is, if there is a debt or a tax credit.

The starting screen is as follows:

precompiled 7

In this last step, much needs to be done pay attention to opportunity whether or not to do some changesprovided that they are not necessarily required.

In fact, sending a template without (if you select the “Accept 730” button) or with changes (select the “Edit 730” button) has important implications in terms of controls.

To summarize, the situation can be represented as follows:

Pre-filled declaration

Presentation

Controls (1)

Accepted

Directly or through a substitute

Nobody

Modified

Directly or through a substitute

– Documentary check also on the data relating to the charges indicated in the pre-filled declaration provided by third parties (interest expense, insurance premiums and social security contributions); the same exclusion envisaged in the case of a declaration accepted without modifications, on the other hand, applies to the part of the data relating to charges, provided by third parties, indicated in the pre-filled declaration, which are not modified; (2)

– preventive check, automatically or by checking the supporting documentation, within 4 months from the deadline for the transmission of the declaration, or from the date of transmission, if this is after said deadline and disbursement of reimbursements no later than the sixth month following the deadline for the transmission of the declaration, or from the date of transmission, if this is later than said deadline (3).

Accepted or modified

Through CAF or professional

Document check carried out against the CAF or the professional who affixed the approval of conformity on the declaration, also extended to the data relating to the charges indicated in the pre-filled declaration provided by third parties.

Rejected (declaration not pre-filled)

Ordinary checks on declarations (same checks provided for the presentation of a pre-filled Model through CAF / professional).

(1) The control on the existence of the objective conditions that give the right to deductions and concessions, in addition to the other ordinary control activities on the omission of income, remains unaffected.

(2) With reference to the charges provided by third parties that are modified with respect to the pre-filled declaration, the Revenue Agency carries out a formal check on the documents that led to the modification.

(3) The preventive check is applied in the event of changes with respect to the pre-filled return that affect the determination of income or tax and that present elements of inconsistency with the criteria published with a provision of the Inland Revenue May 30, 2022 or result in a refund for an amount exceeding 4,000 euros.

Therefore, if these are not mandatory changes, one must be made careful evaluation comparing the costs / benefits of these changes and avoiding making them, if possible and feasible.

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