instructions, news and deadlines to be respected

It is shortly before the start of the season of tax declaration: the go-ahead will be given by the Revenue Agency with the provision of the pre-filled 730 form. But what are the news of the model 730/2022?

The instructions for the compilation of 730 were published in January, together with the final model. The 730 model of 2022 relates to income, bonus and tax credits introduced and achieved in 2021, such as the music bonus, or the deductions for housework.

Even in 2022 it remains the deadline long, set for the September 30th. On the other hand, the pre-filled declaration has been postponed, which will no longer be made available from 30 April but from 23 May. Let’s see in the guide below everything you need to know about the 730/2022 model.

Model 730/2022: the complete guide

Long shelf life for the 730/2022 model

In 2022 the long term for sending the model 730 it’s September 30th.

You can take a look at bonus, deductions and expenses present in the tax return by accessing your own 730 pre-filled from May 23.

Model 730/2022
Click here to download the file of the Revenue Agency.

To access the pre-filled declaration you need one of the credentials that follow:

Why is the 730 model worth it? To explain the advantages is the Revenue Agency itself:

  • you don’t have to do any calculations, so compiling is much easier;
  • the reimbursement arrives directly in the pay slip from the month of July or in the pension installment (from August or September);
  • if the declaration is in debt, and therefore sums must be paid, the amounts are withheld directly in the pay slip or in the pension installment.

The novelties of 730/2022 for the tax return of employees and pensioners

Model 730 is defined as the tax return of employees And retirees for excellence. Among the novelties of 2022 in the paycheck there are to be reported, as stated in the instructions:

  • increases of up to 1,200 euros of supplementary payroll treatment, ie the former Renzi bonus, for employees with incomes of up to 28,000 euros;
  • the Renzi bonus used as a decreasing deduction for income from employment and similar for income between € 28,000 and € 40,000;

The music bonusup to 1,000 euros of contribution for the registration and subscription of children between 5 and 18 years of age to recognized music schools, conservatories, choirs and bands intended for families with income up to 36,000 euros.

Among the news related to you work at home we point out:

Remaining on the subject of “home”, in the 730/2022 model a new tax credit must also be indicated: this is the first home bonus under 36 for Isee less than 40,000 euros, accrued following the purchase of the house subject to VAT.

Model 730/2022 – Instructions
Click here to download the file.

Deductions in the 730/2022 model: how to pay the expenses?

In 2020 the rules for deductions in tax returns changed, because theobligation to pay by electronic money (and therefore traced) to be entitled to the 19% personal income tax bonus.

The 2020 Budget Law introduced two very important innovations regarding the 730 model:

  • the obligation of traceability of payments for the purposes of tax deductions of 19%;
  • the introduction of income limits to benefit from Irpef reimbursements, ie from 120,000 euros the amount recognized is progressively reduced, up to canceling itself out for those with incomes exceeding 240,000 euros.

The cut in tax deductions, starting from January 1, 2020, does not affect the expenses related to interest expense on the mortgage and health costs.

Right on health costs a separate discussion must be made. Some expenses can be made in cash without losing the deductions:

  • purchase of drugs and medical devices;
  • medical examinations at public facilities;
  • medical examinations at private facilities accredited with the NHS.

In the case of services rendered by private individuals not accredited with the NHS, the situation is different: you have to pay only by debit card, cards or bank transfers for the purpose of deductibility of 19%.

Therefore, those who go to a dentist or a dermatologist – that is, for all specialist visits performed by doctors who practice the profession – will not be able to pay the service rendered with cash and have the deduction, but will be obliged to use traceable means, such as the ATM or wire transfers.

Tax reform: how the deductions change in 730/2022

With the tax reform, only the personal income tax rates and brackets change, but also the modality from calculation from the deductions. The new Irpef 2022 is in fact made up of four brackets and rates:

SCAGLIONI Irpef 2022 INCOME IRPEF RATES 2022
1st echelon up to 15 thousand euros 23%
2nd echelon from 15,000 to 28,000 euros 25%
3rd echelon from 28,000 to 50,000 euros 35%
4th echelon over 50 thousand euros 43%

As regards employees, the 2022 Budget Law intervenes following this scheme:

Income (euro) Amount of deduction (euro)
up to 15,000 1,880 (no less than 690. For permanent workers no less than 1,380)
over 15,000 up to 28,000 1.910 + 1.190 *

(28,000-income) / (28,000-15,000)

from 28,000 to 50,000 1,910 *[50000-income)/(50000-28000)[50000-reddito)/(50000-28000)
over 50,000 0

A particular advantage will go into the pockets of taxpayers with income from 25,000 to 35,000 euros, with a amount from the plus deduction from 65 euros.

Who should make the 730 model?

Model 730 is defined as the tax return of employees and retireesbut in reality these two are not the only categories of taxpayers that fall under the subjects obliged to submit form 730.

The 730 form must be presented by taxpayers who in 2022 are:

  • pensioners or employees (including Italian workers who work abroad for which income is determined on the basis of the conventional salary defined annually with a specific ministerial decree);
  • people who receive compensation in lieu of employment income (eg wage supplements, mobility allowance);
  • members of production and labor cooperatives, service, agricultural and first processing of agricultural products and small peaches;
  • priests of the Catholic Church;
  • constitutional judges, national parliamentarians and other holders of elected public offices (regional, provincial, municipal councilors, etc.);
  • people engaged in socially useful work;
  • agricultural producers exempt from submitting the withholding tax return (form 770), IRAP and VAT;
  • workers with a fixed-term employment contract for a period of less than one year.

Difference between model 730 and Income Pf

Not only employees and retirees must submit the 730 form. But who must use the Income model Pf (formerly Unico)? The general rule is that the income model is used by VAT holders.

In some cases, taxpayers who submit the 730 form may also have to fill in some parts of the Individual Income Form. In particular:

730 pre-filled and ordinary: what changes?

What changes between the ordinary and pre-filled 730 form? The pre-filled declaration is an advantage for the taxpayer, because it already contains a series of information in the possession of the Revenue Agency.

The pre-filled is easier for the taxpayer to check, and faster to edit and submit.

But the main advantage of the pre-filled 730 lies in the documentary control: taxpayers who accept and send the return as it is, without making changes or additions, will not be subject to controls by the tax authorities.

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