Final rush for the models that will have to be used on the occasion of the next tax returns, relating to the 2023 tax period.
The director of the Revenue Agency, Ernesto Maria Ruffini, has in fact approved in recent days the models and technical specifications of the 730, of the entire income package (Pf, Sp, Sc and Enc), of the national and global consolidated income tax, Irap and the technical specifications of the 770 approved last February 26th.
This was reported by the Revenue Agency's webzine, FiscoOggi, also providing an overview of the main news on tax issues.
Among the new features worth mentioning is the new submission deadline for the Income, IRAP and Cnm package, set for 15 October by the legislative decree which regulates the biennial preventive agreement.
Focusing attention on 2024 natural person incomes, the changes to the table dedicated to dependent family members stand out.
Following the introduction of the single-universal allowance, in fact, for the entire 2023 tax year, deductions are no longer recognized for fiscally dependent children under 21 years of age, as well as the increase recognized for children with disabilities.
The declaration was implemented with many of the tax innovations already described for 730 such as tips paid by customers to staff in the tourism and hospitality sector and compensation to sports workers.
Jumping from one page to another, we find that in the LM framework, a new section has been inserted in which to determine the substitute tax of the Irpef and the related additional taxes due on the incremental income relating to the business activity and self-employment achieved in 2023, compared to that achieved in the previous three years, by taxpayers who adhere to the incremental flat tax regime.
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