The 730 model is no longer lunar but, the CGIA reports, still has 152 pages of instructions. An employee or pensioner who wants to recover medical, school, sports, university expenses, etc., can do so independently, without resorting to a Caf. However, there is a problem: in order to avoid errors, before connecting to the Revenue Agency website you need to carefully study the instructions which this year amount to 152 pages, 8 more than 2023.
However, it should be noted that from this year the method of submitting the declaration should be much simpler. Anyone who does not intend to use the simplified method will proceed in the ordinary way. The deadlines for Irpef taxpayers are: from 30 April it will be possible to access the pre-compiled declaration via the Revenue Agency's electronic services.
The pre-compiled declaration will be published in the taxpayer's reserved area; by 15 June the tax withholding agents, the Caf or the professionals to whom the taxpayers turned by 31 May will send the prepared declarations electronically to the Agency. The deadline of 15 June can be postponed to 29 June, to 23 July, to 15 or 30 September, depending on whether the taxpayer has contacted the withholding agent, Caf or professional within the respective deadlines: from 1 to 20 June, from 21 June to 15 July, from 16 July to 31 August and from 1 to 30 September; starting from July the withholding agents will withhold the sums due for taxes or make refunds; by October 25th. There is a deadline for sending the supplementary 730/2024; in November the withholding agent will withhold the sums due as the second or single advance installment relating to Irpef and flat tax.
In 2024 there were 625 tax discounts (deductions, deductions, tax credits), in 2018 there were 466 (+34.1%).
These 625 expenditure items guarantee a tax discount to all taxpayers which, this year, is close to 105 billion euros.
Compared to 2018 (when there were 54.2 billion), the economic benefits in absolute value have almost doubled (+93.6%). Irpef taxpayers alone (employees and pensioners) can enjoy an economic advantage attributable to tax expenses of 57.5 billion euros in 2024 (55% of the total).