The presentation of the 730 form will be further facilitated thanks to the presentation in a simplified mode, usable by employees and pensioners. The declaration forms relating to income taxes, VAT and IRAP have also been streamlined and easier to compile.
Starting this year it is possible to report capital income from foreign sources subject to substitute taxation. The possibility of submitting the simplified declaration will be progressively extended to all taxpayers who do not have a VAT number, even to those who don't have employment income, but exclusively capital income. The pre-compiled tax return has also been extended to self-employed workers and entrepreneurs, albeit in an experimental phase. The obligation to indicate in the tax return the tax credits for which use is recognized only through "horizontal compensation" aimed at paying off debts is progressively eliminated. This provision does not apply to tax credits classified as state aid or de minimis aid. The reduction in information will particularly affect tax credits deriving from incentives for economic operators, says the Revenue Agency.