Model 730/2023 pre-filled: how it works and what documents are needed

The draft of Model 730/2023, including instructions for completing it and deadlines to be respected, is available on the Revenue Agency website. The definitive version of the declaration will be online by 2 May next year, while the deadline for its presentation has been set for 30 September.

It is online on the Revenue Agency website draft of Model 730/2023with the final version available to taxpayers from May 2nd.

Let’s see in the following article by when the certification will be presented and what are the documents to collect.

Model 730/2023: when can it be presented?

From May 2, 2023interested taxpayers will be able to submit the Model 730/2023 pre-compiled by accessing directly from the Revenue Agency website after authentication via SPID, CIE or CNS. Alternatively, it will be possible to contact a CAF, to a qualified professional or to your withholding agent (employer) if you provide tax assistance. If it is a Model 730 without a substitute, for presentation it is necessary to contact a CAF or a qualified professional.

The pre-compiled model, remember, it is not an obligation: taxpayers can still decide not to use it and to file the return in the ordinary way.

Model 730/2023: deadlines

As regards the deadlines, Model 730 (both pre-compiled and ordinary) must be presented by September 30, 2023. However, if he falls on Saturday, he will most likely slip to October 2, 2023. The official date should arrive in the coming weeks.

Model 730/2023: the necessary documents

Most of documents to be collected for Model 730/2023 are those concerning personal and income data. Here is the list of the main ones:

• copy of identity document and health card of the tax payer (declarant);
• health card of the spouse and dependent family members (children and other family members);
• previous year’s tax return (Model 730/2022 or Redditi Model/2022);
• any receipts of the F24 form of payment (advances 2022);
• Single certification 2023 (tax year 2022);
• periodic checks received from the spouse for separation or divorce;
• certification from the employer, of the sums paid to cleaners and carers;
• certification of profits received and other capital income (CUPE/2023);
• documentation for the sale of land following subdivision, the sale of properties purchased no more than five years ago;
• existing lease contracts which show the annual rent received (and any receipt of the dry coupon option);
• cadastral survey;
• deeds or contracts of sale, donation, division, succession;
• F24 copy of IMU payment paid in 2022.

Deductible expenses

The second group of documents is the one concerning the expenses they charges incurred in 2022 which can be deducted or deducted in Model 730/2023. Here is the list of the most important:

• lease contract, for those who lived in rented accommodation in 2022
• certification from the bank which shows the interest for the main home loan (also produce the purchase deed, the mortgage deed and the notary invoices and other ancillary charges)
• invoice paid to real estate agencies for the purchase of the main residence
• all the documentation necessary to take advantage of the tax deductions for work on the house (renovation bonus, ecobonus, facade bonus, green bonus, sismabonus, superbonus, furniture bonus, etc.). .
• invoices, tax receipts, receipts and other documentation relating to healthcare expenses (pharmacy, medical visits, laboratory analyses, purchases of medical devices, etc.)
• fiscal documentation referring to veterinary expenses, funeral expenses, donations, health expenses for the handicapped (means necessary for accompaniment, walking, lifting or IT aids) and document proving the state of disability or handicapped person, expenses for vehicles for disabled people (cars or motorcycles), expenses for the purchase of guide dogs, etc.
• local, regional and interregional public transport passes
• life or accident insurance risk of non self-sufficiency in carrying out the acts of daily life
• contributions paid for compulsory INAIL insurance against domestic accidents (housewives insurance)
• receipts for payment of mandatory or optional social security contributions
• certification of payments to supplementary pension funds
• receipts for payment of social security contributions for domestic and family service workers (housekeepers and caregivers)
• payment receipts for tuition and tuition fees
• receipts for payment of expenses for sports activities of children aged between 5 and 18 years
• paid lease agreements for off-site university students or boarding schools and related payments
• nursery fees.