Model 730, new for 2021: pre-filled, instructions, deadline

Form 730, pre-filled and not: news between deadline and instructions from the Revenue Agency With the summer, we enter the full season of model 730. Among those who are required to communicate their tax returns we find employees, retirees and other taxpayers, including those who receive compensation in lieu of income for dependent employment, members of production and labor, service, agricultural and first processing cooperatives of agricultural products, constitutional judges and priests of the Catholic Church, but also employees with a fixed-term contract of less than one year and agricultural producers. Among the innovations regarding the 730 model in reference to 2020, the deadline, which remains long, set at 30 September 2021, instead of the traditional one expected at the end of July, stands out. On the front of the new deductions, on the 730/2021 model the holiday bonus, the 110% super bonus for energy redevelopment and / or seismic risk reduction work and finally the bike bonus make their debut. As for the news regarding deductions on healthcare costs, there are no changes for cash payments for drugs and medical devices, medical visits at public facilities and medical visits at private healthcare facilities accredited with the NHS. For services provided by private individuals not accredited with the SSN, on the other hand, the obligation to pay by debit card, cards or bank transfers is introduced to obtain the 19% deduction. If the private service is paid in cash, it will not be possible to access the deduction. Furthermore, from July 1, 2020, the cut on the tax wedge entered into force, which led to an increase in the paycheck for all workers with income from employment or similar up to 28 thousand euros, known as supplementary treatment. For those who exceed the threshold of 28 thousand euros, on the other hand, there is a decreasing deduction, up to zero, as income increases.