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News at a glance about the tax returns for the year 2021, which will also include anti-Coronavirus and Superbonus measures. This is what emerges from the drafts of the 730 and 770 models, the Unique Certification and the VAT, already made available with a lot of instructions and a list of the news included in the Tax Agency portal.
Based on the tax returns model 730, it should be noted that, in fact, many new elements are included, including the supplementary measures provided for employee income and tax deductions and tax deductions intended to support donations made in support of contrasting measures. to the Coronavirus emergency. Among the other innovations in the document there is also space for the vacation voucher, the bicycle voucher and the tax credit for the purchase and sale of electric scooters and for services related to electric mobility. In addition, as anticipated, in the 730 model there is also the Superbonus, as well as the facade bonus (that is, all those deductions from the expenses incurred by the taxpayer for the reform of the facade of their home).
Passing everything ‘Single 2021 it is also possible to find here all the news related to the health emergency, such as the complementary treatment and the withholdings foreseen for the income of employees and similar. Among the novelties is also the safeguard clause for the transfer for the replacement of the Irpef voucher and the complementary treatment in the presence of social safety nets ”, the Tax Agency explains on its website, as well as the granting of the voucher for March 2020 and provided for employees. The model also includes “deductions for charges based on income and an indication of the amounts returned net of withholding tax.”
In the model VATOn the other hand, there is also the reduction of the rates for the sale of goods strictly linked to the containment of the sanitary emergency, the extension of the flat rate regime to the activity of oleotourism and all those changes related to “the regulation of the provision of telecommunications services, broadcasting and electronic products returned to clients not subject to taxes “. Among the simplifications introduced in the context of declarations of intent, the ministry recalls the “abolition of the obligation to communicate those received from suppliers of habitual exporters.”
Also in 770 All the concepts related to the credits derived from the disbursement of the complements and the bonus for the work carried out in March 2020, as well as the cases of “restitution of sums not owed to the employer” are entered. Closely linked to the health emergency, there are also new codes “for the management of delinquency.”
