This year tax returns are even easier to use, thanks also to the possibility of delegating a trusted person both online and in video call: from the afternoon of Tuesday 2 May, the declarations pre-compiled by the Revenue Agency can be consulted, while from Thursday 11 May it will be possible to accept, modify and send the 730 and the Income form. The rules of this new season have been defined in two measures by the Director of the Revenue Agency, Ernesto Maria Ruffini.
Among the news, the brackets of the personal income tax rates which become four: 23% (up to 15 thousand euros); 25% (up to 28 thousand); 35% (up to 50 thousand); 43% (over 50 thousand). For young people up to the age of 31, with an income of up to 15,493.71 euros, a deduction of 20% of the rent is recognized (the deductible amount cannot exceed 2 thousand euros). 75% deduction over 5 years for expenses incurred in 2022 for interventions aimed at overcoming architectural barriers.
In further the data transmitted to the Agency increasedwhich exceed this year’s quota 1 billion and 300 million (+8% compared to 2022). Of these, over one billion (80% of the total) are related to health care costs. This is followed by insurance premiums (99 million), single certifications for employees and self-employed workers (73 million), transfers for restructuring (11 million), data relating to interest expense on mortgages (8.5 million) and school expenses (6.5 millions).
They will also be used new data: postgraduate courses at state institutions of advanced training and artistic and musical specialization, expenses for rents, brokerage expenses for the purchase of properties used as first homes. All information that adds to that already present in previous years, such as, for example, social security and welfare contributions, those paid for domestic workers, university expenses, for nursery schools, expenses for restructuring and energy efficiency interventions.
The declarative season it will close on 2 October for those who send the 730 directly via the web application and on 30 November for those who use the pre-compiled income model. (Ticker)