You have until September 30, 2024 to submit your new simplified tax return. The Revenue Agency has made the simplified 730 model available since 20 May 2024, and already more than 50% of the returned models have been transmitted using this
new method.
Initially reserved for employees and retirees, the simplified system was also extended to VAT numbers. In this detailed guide, we explain how the 2024 simplified tax return works, who can use it, the main news and how to submit it
.
What is the 2024 Simplified Tax Return
The simplified tax return is a new electronic system launched on April 30, 2024, with models already pre-filled in by the Revenue Agency, based on the data available to them. Initially introduced for employees and retirees, this modality was then extended to VAT numbers as well
.
The new model was designed with the Compliance Decree 2024, which is part of the tax reform linked to the 2024 Budget Law. The purpose is to make the tax return process easier, gradually replacing the pre-filled 730 model with a more intuitive and accessible system
.
When to File the Simplified Declaration
The simplified tax return must be submitted by September 30, 2024. Taxpayers can access their pre-filled return from April 30, 2024, while electronic submission is available from May 20
, 2024.
What’s new in the 2024 Simplified Tax Return
The new simplified model makes filling out the declaration much easier thanks to an intuitive interface and an accessible language. Taxpayers no longer have to worry about understanding technical terms or complicated codes: the process is divided into thematic sections such as’ home ‘,’ family ‘,’ work ‘and ‘expenses incurred’.
The information already in the possession of the Revenue Agency, such as that provided by employers, pharmacies and banks, will be pre-filled, and taxpayers can simply confirm or modify them.
Another important innovation is the possibility of receiving any refunds directly from the Revenue Agency, even if you have a withholding agent, thus simplifying the reimbursement process for taxpayers.
How the Simplified Statement Works
The simplified declaration works through an online system accessible through SPID credentials, Electronic Identity Card (CIE) or National Service Card (CNS). Once authenticated, taxpayers can view the pre-filled model and confirm or modify the
data provided.
The process is completely guided and simplified, with the possibility of consulting the data and sending them electronically to the Revenue Agency. This system eliminates the need to fill out paper forms
.
How to Access the Simplified Tax Return
To access the simplified declaration, taxpayers must connect to the Revenue Agency portal, authenticate with SPID, CIE or CNS, and consult the pre-filled model. Once the data has been verified, the declaration can be sent electronically until September 30
, 2024.
CAFs can also assist taxpayers in filling out the return. In this case, the CAF must acquire the taxpayer’s proxy along with a copy of the identity document
.
Video Guides and Tutorials
The Revenue Agency has made video tutorials and a compilation guide available to taxpayers on its YouTube channel and on the official website, where all the useful information and answers to the most frequently asked questions are also available.
Other Insights and Useful Guides
In addition to the simplified tax return, you can consult:
•Deductions for health and medical expenses
•Deductions for school and university expenses
•Deductions for rent, dependent children and mortgages
•2024 tax reform and all the news on deductions
How to Submit Your Application
The simplified declaration can be sent through the Revenue Agency portal, using SPID, CNS or CIE credentials. It is also possible to contact a CAF for assistance.
The simplified tax return represents a major innovation in the Italian tax system, making the process simpler and more accessible for all taxpayers. Don’t miss the opportunity to take advantage of this new mode by September 30, 2024.
