Income tax filing season has begun. From the guide to 730/2023 of the Revenue Agency, here are the subjects obliged to present the income tax return, the cases in which the 730 Model can be chosen and those of exemption. Employees and pensioners can present the declaration with Model 730, the use of which has the advantage of obtaining refunds in the pay slip or pension slip in July if the tax return is sent starting from 11 May, in addition, the pre-filled 2023 form is available, to which it can be accessed from the Agenzia delle Entrate website starting from 2 May and, if it sends it without modifications, it is not even subject to tax controls.
