how to access and present data

Model 730 preloaded at the beginning of May 5, 2020: from the Tax Agency come to instructions on how to access and where am i present data in online tax return.

the measure published byRevenue agency the April 30, 2020 opens the season of the precompiled 730 model. Among the access methods, the possibility of using, in addition to Fisconline credentials, He too PIN INPS, SPID and CNS (national service letter).

Starting Tuesday May 5, 2020 it will be possible to access and consult the model 730 online. To make changes to pre-completed data and to carry out theShipping instead we will have to wait for may 14, the date from which the pre-compiled revenue model will also be available online.

the deadline for electronic transmission it is set to September 30, 2020.

Model 730 preloaded as of May 5, 2020 – How to access online tax return. The instructions of the Tax Agency

The keys that are useful to access do not change online tax return. As illustrated by the Tax Agency in the provision of April 30, 2020, the taxpayer will be able to access the pre-completed form 730 by:

• Fisconline credentials;
• National Service Card (CNS);
• SPID identity;
• PIN INPS;
• credentials issued by other subjects identified with the Provision of the Director of the Tax Agency.

By accessing their preloaded 730 model, the taxpayer can:

• view and print the tax return online;
• send it to the Tax Agency to confirm or modify the present data;
• pay the amounts due and indicate the IBAN for tax refunds.

Tax Agency – provision April 30, 2020

Access to the preloaded 730 return by the taxpayer and other authorized parties.

Form 730 2020 pre-completed: the data on the online tax return, from income to deductible expenses

in precompiled model 730 2020, with reference to fiscal year 2019, the following will be present data related to deductibles and deductible expenses communicated by third parties:

• portions of interest expense and related accessory charges for current mortgages;
• premiums for life insurance, death and accident insurance and premiums for
• insurance regarding the risk of catastrophic events;
• contributions to social security and welfare;
• contributions paid for domestic and personal or family assistance workers, including through the Family Booklet tool;
• health care costs and related reimbursements;
• veterinary expenses;
• college fees and related refunds;
• contributions paid to forms of supplementary pension;
• funeral expenses;
• expenses related to heritage recovery and energy saving interventions;
• expenses related to ecological landscaping of buildings;
• Liberal payments to non-profit organizations, social promotion associations, recognized foundations and associations whose legal purpose is the protection, promotion and improvement of assets of artistic, historical and landscape interest and recognized foundations and associations whose legal purpose is to carry them out. o the promotion of scientific research activities;
• expenses for attending kindergartens and related refunds.

The online tax return will also include the data of the expenses that will extend over several years, obtained from the 730 model presented in 2019, in addition, of course, to the income indicated in the unique certifications submitted by tax substitutes.

The data of the family members who are fiscally dependent will also be indicated within the preloaded 2020 model 730, based on the information communicated in the individual certifications and to benefit from tax deductions and deductions of expenses incurred by the taxpayer.

Stay stilltaxpayer’s obligation to modify the proposed tax return by the Tax Agency if the family member does not have the requirements to be considered fiscally dependent or if the expense indicated in the preloaded 2020 2020 model was made by a different person or in a different percentage than that shown in the dependent family prospectus

Tax Agency – provision of Annex 1 April 30, 2020

Underlying elements of pre-completed 2020 return

Model 730 2020 delegation pre-completed: access procedures for CAF, professionals and tax withholding

the CAFthe licensed professional and the retention agent Those who provide tax assistance can access the pre-completed 730 2020 model after acquiring the taxpayer delegation, on paper or in electronic format.

The provision of the Tax Agency stresses that the provisions on remote tax assistance provided by Decree Law no. 23/2020 in consideration of the emergence of the coronavirus: provisionally, the powers can also be conferred by video or photos.

the proxy to access the preloaded 730 2020 model It must contain the following information:

• tax code and personal data of the taxpayer;
• fiscal year to which preloaded statement 730 refers;
• date of power granting;
• indication that the delegation extends, in addition to access to the preloaded declaration 730 mentioned in point 3.1, letter a), also to the consultation of the information list mentioned in point 3.1, letter b).

the withholding agent providing tax assistance You can access the 730 precompletes of the taxpayer for whom you have sent the unique certification. Specifically, the April 30, 2020 provision specifies that the withholding agent will be able to access documents and the expense list only if:

• the Single Certification, relating to the previous fiscal year to which the preloaded 730 declaration refers, appears to have provided fiscal assistance;
• exclusively with reference to the taxpayers for whom they have sent the Unique Certification related to the tax period to which the preloaded 730 declaration refers to the Tax Agency within the deadline.

Tax Agency – provision of Annex A April 30, 2020

Technical specifications for the electronic transmission of the communication requesting the preloaded declarations of 2020

Tax Agency – provision of Annex B April 30, 2020

Technical specifications for the supply of the 2020 preloaded declarations