The game will go live soon, when a package of about twenty amendments to the tax simplification decree (legislative decree 73/2022) should get the go-ahead from the Chamber. Among the proposed changes to the provision, being examined at first reading in Montecitorio (it will be converted by 20 August) one concerns the Superbonus, and aims to unblock the transfer of building bonuses. But among the solutions that directly affect families, the farewell to keep the tax receipts of the medical expenses deducted, provided that the 730 model is presented to a Caf or a qualified professional.
Building bonuses, simplified transfers
As for the 110% Superbonus and building bonuses, the government has given the green light to a corrective proposal that intends to unblock the sale of building bonuses. In fact, the Aid decree has opened the transfer of credits to all VAT numbers but has limited them to those communicated to the tax authorities after 1 May 2022. The new corrective tries to simplify by deleting the date of 1 May, thus also unblocking the stranded bonuses of 2021.
Stop medical bills receipts with 730 at the Caf
Of the package of amendments to the decree on tax simplifications that should get the go-ahead from the Chamber, there is also the stop to the retention of receipts for medical expenses deducted if the taxpayer presents the 730 using a Caf or a qualified professional. The latter must in fact verify the correspondence of the expenses reported in the declaration, while the tax authorities will only check the documents not indicated in the pre-filled in.
Investigations, the tax authorities will communicate the end of the checks
Another new arrival concerns the preliminary investigation towards a taxpayer. Today, those who find themselves in this situation know when the assessment begins but do not know when the activity of the Tax Authority ends. With this corrective, the Inland Revenue must communicate the end of the control action within 60 days from the end of the assessment. A simplified communication that can arrive via Pec or even with the IO App.