The pre-filled 730 ready from Monday: changes and submissions from 31 May also by proxy


The pre-filled 730 ready from Monday: changes and submissions from 31 May also by proxy
Written by aquitodovale

The pre-filled 730 is getting ready to go. With the provision 173218/2022, the Revenue Agency defines the access procedures, also setting the deadline from which taxpayers will be able to accept, modify or send it with the “do-it-yourself”: the day of departure will be Tuesday 31 May. A deadline that has been postponed due to the domino effect produced by the modification contained in the conversion of the Sostegni ter decree (article 10-quater of Legislative Decree 4/2022) which moved the deadline for communication relating to natural persons to 29 April. discount on the invoice and transfer of building bonuses and consequently also moved the day from which the Agency makes available the pre-filled 730 to taxpayers, ie Monday 23 May.

The data in the pre-filled model

In the models that will be available from 23 May, the Tax Authority has already entered 1 billion and 200 million data based on the information in its possession. Most of the data refers to healthcare costs, which jumped from 718 million last year to over 1 billion (+ 40%). The most significant increases are recorded in the item “credit transfers for restructuring”, with over 10 million occurrences (+ 36% compared to 2021), and “domestic worker contributions”, with 3.8 million data (+ 14%). But the most significant growth of all is represented by the data relating to school expenses – 458 thousand compared to about 4,600 last year – and by those on donations, which almost tripled and went from 550 thousand to over 1,600 thousand. The 2022 reporting season will close on September 30 for those who submit the 730 and November 30 for those who use the web application. The online revenue guide illustrates the news for consulting and submitting your declaration.

The novelty of the “power of attorney”

The Revenue provision is also accompanied by the facsimile of the information sheet on the items inserted (or not) in the pre-filled list of deductible or deductible income and expenses and by the technical specifications for the requests of Caf and intermediaries delegated by taxpayers. But there is also the novelty of the power of attorney to a trusted person. Those who do not want (or will be able) to proceed with the consultation and “do-it-yourself” sending (through the usable credentials) or do not want to contact the authorized intermediaries can grant a power of attorney to a trusted natural person to carry out the operations on their own I count. In the latter case, a specific form must be completed, available on the Agency’s institutional website, to be sent directly online through the electronic services, attaching a copy of the representative’s identity card or via certified e-mail to any provincial revenue department.

The limits of designation

As explained, in fact, the provision that also regulates how to present the power of attorney, the representative (trusted person) accesses the reserved area with his / her Spid, Cie (Electronic Identity Card) or Cns (National Service Card) credentials and may choose whether to operate in person or in the name and on behalf of the represented person. But be careful: each person can designate only one representative and each person can be designated by a maximum of three people. However, this is a method that is not applicable to Cafs and qualified professionals who, in the event of a taxpayer’s delegation, proceed according to their own access and “supply” procedure. In the case of the special power of attorney, if a representative has sent the pre-filled 730 declaration or has started to modify it, the represented person can still view and print his pre-filled in and the information sheet, but cannot, among other things, modify, accept or send the declaration .

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The numbers of the pre-filled

Since the start of the pre-filled declaration seven years ago, the number of taxpayers who sent the 730 and Income forms directly online has grown to 4.2 million in 2021, triple compared to 2015 (when they were 1.4 million). The percentage of the 730 sent without changes is also constantly increasing, which last year stood at 22.3% of the total (in 2015 it was 5.8%).

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