First of all, to benefit from the 19% personal income tax deduction for certain expenses (including health care, education, personal service workers / carers, interest payable on the loan) from 2020 it is also necessary to provide proof of payment made with traceable methods, i.e. by bank or postal transfer, postal order, Mav, debit card or credit card. Another peculiarity: workers who in 2021 took advantage of the Covid layoffs and received payments directly from INPS this year are obliged to present the 730 form.
The INPS will issue a Unica certification which will not be sent to the worker but can be downloaded from the INPS website directly from the Caf, when submitting the declaration. Aspects not to be overlooked, since only starting from 23 May, the Revenue Agency will make the pre-filled 730 form available to holders of income from employment and similar, which can only be used electronically.
. The declaration must be downloaded from the Revenue Agency website www.agenziaentrate.gov.it, after requesting a specific Pin code. Form 730 pre-filled by the Revenue Agency often does not contain all the data and expenses that allow for the recovery of any tax credit due to taxpayers and in most cases it must be modified and integrated. In addition to the 730, the pre-filled Individual Income Form is also available, which must be sent by November 30th. The pre-filled online 730 declaration 2022 must also be sent to the Revenue Agency by taxpayers who have received (in the tax year 2021) the following income: occasional self-employment; remuneration for self-employed intramural activity of employees of the National Health Service; agricultural producers exempt from submitting the 770 Irap and VAT returns; remuneration of priests; salaries of constitutional judges, parliamentarians and other subjects holding public offices.