Model 730 2013: submission deadlines, new features, declare income, deductible expenses

It's not far, the deadline for delivery of the mod. 730 on income 2012: April 30 and May 31, as the case we'll see. As is well known relation to the statement of income of employees and retirees, although holders of income from land, buildings and, possibly, other income of self-employment by the state, as long as occasional.

Should not waste time and not wait until the last days. To get help from the CAF (Tax Assistance Centre), the first step is to gather all the necessary documents relating to 2012. The first thing is to make sure that the employer (called a "withholding agent") or the institution to which they belong have correctly sent home by the 28th February, the CUD.

There are many new highlight this year from 730 in the model.

E 'should prepare in time for the presentation of the model 730

In the framework relating to real estate, the first novelty, resulting in the payments made in 2012 for the IMU, as regards the exemption from IRPEF dall'addizionale and municipal income dominicale stated on land (instead the agricultural income will continue to be taxed) and of income from land related to vacant properties. IMU stands for "Municipal Tax Unica": therefore replaces all the taxes charged on a simple property or usufruct of land or buildings.

Thus, the imputed rent (cadastral for property, dominicale for land) will no longer be added to the taxable components to be taxed for income tax, which will affect only the actual income from the letting of properties and income from agricultural land.

The other novelty is the income of the buildings of historical or artistic interest leased must be declared pointing to the greater of the cadastral income, raised by 5% and cut down by 50%, and the rent reduced by 35%.

Framework which should indicate the income of employees. Here the news about the border, that is, those who lend their work abroad while residing in Italy, but in areas adjacent to the border. It is for example of Italian citizens working in Switzerland and living in Italy along the border, but also of the Romans who work in the Vatican. For them there is a special reduction of € 6,700 of taxable income.

Framework of deductible expenses and deductible, that is, all those expenses, incurred in 2012, that the tax legislation allows us to scale from taxable (if they are deductible expenses) or tax exemption for an amount equal to 19% of the amount paid (if they are deductible expenses).

Among the changes we highlight the possibility to deduct the costs of building renovation at 50% instead of 36%, in 10 installments, only if the transfers were made from 26 June 2012 to 31 December 2012. Please note that the facility continues until 30 June 2013, but in the declaration must be indicated clearly only transfers made in 2012. But will not be allowed to taxpayers elderly to anticipate in 5 or 3 years the deduction.

Increase the new religions, where you can send money by bringing deduction in the amount paid up to a maximum of € 1,032.91 (cash donations): now we also find the Holy Orthodox Archdiocese of Italy and Exarchate of Southern Europe, Balance the Body of the Church of Jesus Christ of Latter-day Saints and the Apostolic Church in Italy.

As well as increasing religious bodies which may be allocated a share of 8 per thousand of income tax revenue: now you add the Holy Orthodox Archdiocese of Italy and Exarchate of Southern Europe, Apostolic Church in Italy and the Union of Evangelical Christian Baptist Italy.

Trimming on the deduction of the NHS (National Health Service) paid on car insurance policies. It has always been deductible but this year may be deducted in the statement only for the portion paid in 2012 in excess of € 40.

Cases of exemption from filing the Form 730:

- If you have only the main dwelling, its appurtenances, or you possess land and buildings for an income limit of € 500,00

- If the income earned from employment or pension were paid from a single withholding agent, or if the income from employment or pension, added to other income not exceeding € 8,000

- If the fees resulting from amateur sports activities do not exceed € 28,158.28.

Income that must not be declared:

- The exempt income (such as rents paid Inail for permanent disability, some scholarships, war pensions, ordinary privileged pensions, allowances, benefits provided for disability social pensions ee)

- Income subject to tax (as Bot)

- Income subject to withholding tax at source (such as interest on bank accounts or post office).

In case, however, when you are in the condition of exemption in the presence of an employment income on which deductions have been made, you still have the right to submit the declaration in the presence of deductible expenses or deductible that will yield the repayment of a portion of withholding operateRipetiamo again the timing of the presentation of the model 730/2013:

- By 30 April if the declaration is presented to the proper withholding

- By May 31, if the declaration is presented to a Caf or a qualified professional.

For the 730 we do not expect any late submission: who had not been put in order by May 31 will be forced to use the more complex model "Unique" in the presence of any type of income and deduction.

To request the assistance of a Caf, you must guard time for preparing all the necessary documentation for the compilation of the model:

- Cadastral data relating to any income from land owned, or if the income situation has not changed, the copy of the statement of the previous year. If we make use of the same Caf year, you will not need to document anything because cadastral data are already in possession of the same Caf.

- The mod. CUD/2013 for income in 2012

- Receipts, receipts and receipts for all expenses for which you want to ask the deduction or deduction. Be careful, though: every deduction or deduction must be documented in a specific and differentiated. It will therefore be care Caf ask the proper documentation that can identify the validity or otherwise of the burden required.




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