• Wed. Oct 27th, 2021

Pre-filled in 2021, guide to the main news


May 11, 2021

Pre-filled declaration available to taxpayers for those who must submit both the 730 and the Income form. On the website of the Revenue Agency, the citizen can find the data on income, withholdings, payments, deductions and deductions. But some of this information, remember leleggepertutti.it, can or must be corrected before sending the final version to the tax authorities from 19 May onwards. Here, then, is the guide to the 2021 novelties of the pre-filled declaration. Read also Let’s say, first of all, that you can consult the declaration by accessing the Agency’s website via: Spid credentials; the electronic identity card 3.0; the Fisconline credentials issued by the Agency as long as they are valid; the National Service Charter; the device Pin issued by INPS until it is valid.Once logged in, it is possible to view the pre-filled declaration, the list of data entered and those missing because they are incomplete or inconsistent It is therefore up to check the correctness of this data. Once the verification has been carried out, the taxpayer can: accept the 730 form without making changes; make the necessary corrections; integrate the missing deductible and deductible expenses; send the declaration to the Revenue Agency by 30 September (if 730 is chosen) or by 30 November (this is the deadline for sending the Income form) .Let’s now see the new 2021 news of the pre-filled declaration in our guide. The heir’s declaration Among the novelties of the pre-completed 2021 declaration, there is the possibility for the heir (if enabled) to consult the income data and the deductible and deductible charges incurred by the deceased person and the other information present in the Tax Register . Once accepted, modified or integrated, the declaration can be sent by the heir to the Agency directly from the web application. To be enabled, the heir must go personally to any territorial office of the Agency and show the documentation certifying the his condition or submit a specific substitutive declaration. Alternatively, it is possible to send the authorization request to the territorial office via Pec, digitally signing it together with the copy of the identity document.For people who died in 2020 or by 30 September 2021, the authorized heirs can use both the Income and the 730 form, if the deceased person was in possession of the requisites to present the latter form. Instead, for people who died after September 30, 2021, it will be possible to use only the Income form, to be sent to the Agency by November 30, 2021. or print it but do not modify it. Charges and expenses Starting from the pre-filled 2021 declaration, the 19% deduction on most of the charges and expenses related to 2020 is due if the payment was made with a traceable instrument (bank transfer, credit, debit or prepaid card, bulletin postal, checks, etc.). The rule is not applied for the purchase of medicines and medical devices and for the payment of health services provided by public structures or private structures accredited to the National Health Service. Compared to the previous year, new deductible charges have been inserted, or : – school expenses and donations to schools and related reimbursements, if communicated to the Revenue Agency; – 20% of the holiday bonus used in 2020, to check also what concerns the properties. In particular: – any change in the cadastral income following, for example, work carried out: in this case, if the pre-filled in does not include it, two different lines must be completed for the same property; – the use of bank transfers for the payment of renovations, especially if you benefit from the 90% facades bonus or the 110% super bonus. The data entered Summarizing, therefore, the data entered in the pre-filled 2021 declaration that the taxpayer will be able to consult and accept, modify or integrate are: pension, personal income tax withholdings and additional regional and municipal taxes, compensation for occasional self-employment, performance bonuses, reimbursements of expenses paid by the employer and details of dependent family members; – compensation for occasional self-employment indicated in the Certification single – Self-employment section, commissions and various incomes: – the remuneration paid for the freelance intramural activity carried out by the employees of the National Health Service certified and indicated in the Single Certification; – the data on short rentals contained in the Single Certification – Short rentals , sent by real estate brokers; – interest expense on mortgages, life, death and accident insurance premiums, insurance premiums relating to the risk of disasters and social security contributions; – deductible and / or deductible contributions paid to institutions or funds for welfare purposes or to companies mutual aid; – contributions paid for domestic workers, including social security contributions paid to INPS through the family booklet; – sums returned during the tax year by the taxpayer to INPS, but subject to taxation, even separately , in previous years; – the sums reimbursed in the tax year by INPS relating to deductible charges incurred by the taxpayer in previous years; – healthcare expenses and related reimbursements (communicated by doctors, pharmacies, accredited healthcare facilities for the health services, authorized and non-accredited health facilities, parapharmacies, opticians, psychologists, nurses, midwives, medical radiology health technicians and others health professionals, or by bodies and funds with assistance purposes as regards reimbursements); – veterinary expenses and related reimbursements (communicated by pharmacies, parapharmacies and veterinarians); – university expenses and related reimbursements, funeral expenses and contributions paid to complementary social security (communicated, respectively, by universities and by bodies that provide reimbursement of university expenses, by subjects who carry out funeral services and by social security institutions); – expenses for attending nursery schools and related reimbursements (communicated by kindergartens public and private nursery schools and by the other subjects who receive the fees and / or who provide the related reimbursements; – school expenses and donations to schools and related reimbursements that are communicated, optionally, by the schools making up the national system education and / or other entities that provide reimbursements; – school fees paid with a payment model F24 for enrollment, attendance, taking exams and issuing diplomas; – donations to third sector entities and related reimbursements; – bank transfers regarding costs for recovery of the building assets, for furnishing buildings renovated and for the energy requalification of buildings. The expenses incurred in the tax year, relating to individual homes, are reported in the information sheet. In fact, only the expenses relating to the common parts of the condominium are directly included in the declaration. For expenses incurred in previous years, however, the new installment is always indicated in the return, whether it is for condominium expenses or on single homes; – some data contained in the tax return of the previous year, for example, the data of land and buildings, the charges that give the right to a deduction to be divided into several annual installments (for example, the expenses incurred in previous years for the recovery of the building stock, energy requalification of the buildings, furnishing of the renovated buildings), the receivables tax and carry-over surpluses; – the expenses for the interventions for which the 100% superbonus can be used and those for the recovery of the building heritage, for the furnishing of the renovated buildings and for the energy requalification and for accommodation interventions in green of the buildings carried out on the common parts of the condominiums; – the deduction of 20% of the holiday bonus used in 2020; – others data present in the tax registry (for example, information relating to properties, payments made with the F24 form and the compensations made). Data not entered The pre-filled declaration 2021 does not contain the information deemed incomplete or inconsistent by the Agency. For example: – the deed of purchase of a property the intended use of which the Tax Administration does not know; – interest expense for the loan communicated by the bank for an amount higher or lower than that indicated in the previous year Data such as these are reported in a summary table to give the taxpayer the opportunity to verify them and, if necessary, include them in the pre-filled in.