THE advice on how not to make a mistake in completing the tax return and, if it should happen anyway, to correct it. Here are the useful dates not to forget
It is delivery time of the tax declaration. From 31 May 2022, in fact, it is possible to send the pre-filled declaration of form 730 relating to income for 2021. The Revenue Agency made the model available as early as 23 May.
Possible errors on the 730
Beware, however, of possible errors: for example, if you realize that you have counted charges to a greater extent than required by the rules or that you have forgotten to enter any deductible or deductible expenses, such as the children’s canteen, registration to the activity sport or the receipts of books purchased for the study, it is still possible to remedy. Here we explain how and by what dates.
Pre-filled declaration: sent from May 31st
From 23 May the Revenue Agency has made available the pre-filled form of the tax return e from 31 May it is possible to send it to the Agency itself. First you need to access the reserved section, via SPID, National Service Charter or CIE. Once entered, in addition to sending the declaration, it is possible to carry out a series of useful operations, starting from the modification of the model itself, by choosing the item “View data”: the documents used for the declaration will appear, such as Single Certification, family charges and any income from land and / or buildings.
At this point it is possible to check them and possibly load the missing ones. If you think it is too complicated or you don’t have time, you can rely on your substitute who provides tax assistance or a Caf or a qualified professional. In this case, a proxy for access to the pre-filled 730 must be given to the intermediary.
What to do in case of errors on the 730
But what if, once you have sent the 730, you realize you have made a mistake? Among the most frequent ones there may be oversights (expenses are not calculated which are instead deductible or deductible), mistakes in the calculations for which the figures indicated must be changed, or the inclusion of incorrect expense items, which perhaps would give the right to deductible or deductible charges. to an extent greater than that due. What to do?
There are two possibilities: submit a supplementary model or an amendment model. The latter, as the Revenue Agency points out, can be used if the taxpayer notices mistakes made by the person who provided the tax assistance, therefore Caf or professional. At this point he must communicate it to him and he will elaborate a mod. 730 “rectification”.
The case of integration is different.
How and who can present an integrative model of 730
As Caf ACLI explains, it is possible to do an integrative 730 only in three cases, «that is to say in the presence of errors that have not altered the tax outcome of the return, therefore errors that have not affected the final values of the tax or any credit, or errors that have altered the outcome of the 730, but still to the detriment of the taxpayer“. In practice, it can be integrated only when more has been declared, therefore to the “detriment of the taxpayer, who can therefore recover quickly with the supplement”. An example is a mistake in the line E1that of health costs, when you forget some receipts from the pharmacy or some medical examination.
The 3 types of errors in the 730
In the integrative model, therefore, the three types of errors are identified with as many codes: lo “01”, when it is necessary to correct income declared to a greater extent than those actually received, or to insert previously forgotten deductible / deductible charges; the “02” it serves to correct only the references of the withholding agent; the “03” for adjustments relating to both the substitute’s data and the income or deductible / deductible items. The taxpayer can submit the supplementary 730 alone only in the second case, while in the other two he must rely on an intermediary.
When to Submit a Personal Income Form
If, on the other hand, you realize that you have forgotten to declare income or that you have indicated deductible or deductible charges in excess of that due (in practice when you end up having less credit or a greater debt for charges that are not were paid or indicated) it is compulsory to submit an Individual Income Form and pay the sums due directly, including the difference with respect to the amount of the credit resulting from the original 730 form.
Tax return: land useful dates to remember
Finally, pay attention to the dates because the deadlines for submitting the various declarations vary according to the type of documentation:
- October 25, if a new “supplementary 730” form is to be presented; if the code is “01” a Caf or a qualified professional must take care of it. All relevant documentation must be attached. “This can occur when the result of the declaration changes in my favor or does not change at all, so as long as there are no debts to the tax authorities, even if only of one euro»Explains Giovanna Piazzo, head of the tax area of the Caf-Cgil national consortium.
- November 30: is the date by which to submit a 2021 Individual INCOME model, using any credit difference and requesting a refund. “After the deadline of 25 October, it is not possible to submit the supplementary 730, but the personal income model. In this case it is called “ordinary” if it is the first time it shows up, or “Corrective” if the income communication had already been made. It can be done both if the correction is in my favor and if it is against it.
- from 1 December, the supplementary Individual Income Model can be presented (again both in favor and against) relating to the previous five years. So, if you notice an uncounted expense, perhaps relating to 2018, you can proceed until 2023, thus correcting an error from the past. If you have forgotten to communicate an income, you will have to pay the taxes due using the industrious repentance.
- December 31st: when you have a credit or debit amount
- The last deadline to remember is that of late personal income model, i.e. the one that can be submitted if it has not been done by 30 November. “In this there are 90 days after which the omitted declaration is triggered with the appropriate sanctions provided for” concludes Piazzo.
→ Practical guide to 730
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