From Wednesday 19 May it will be possible to send the pre-filled declaration to the Revenue Agency. On the site, the citizen can consult the declaration, accessing with the Spid credentials, the 3.0 electronic identity card, the Fisconline credentials issued by the Agency as long as they are valid; the National Service Charter; the device Pin issued by INPS for as long as it is valid. The data already entered – from health care expenses to university expenses, from funeral expenses to insurance premiums, from social security contributions to transfers for building renovation and energy requalification – must be checked, if necessary, correct or supplemented. Those who accept the pre-filled 730 online without making changes will no longer have to show the receipts attesting deductible and deductible charges and will not be subjected to documentary checks. In the case of changes, however, an assessment is always possible and therefore the relative documents must be kept. The declaration must be sent to the Revenue Agency by September 30. In addition to 730, the pre-filled Individual Income Form is also available. In this case the deadline for sending is November 30th. Once the 730 or the pre-filled Income Form has been sent, it is still possible to supplement or correct the return until 25 May. While it is possible to cancel the 730 via the web until June 22. June 30 expires the deadline to pay the balance and any advance tax. With a surcharge of 0.40% you can still pay up to July 30th. The payment of the second or single deposit must be made by November 30th.
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, postal order, 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.
Here all the news for 2021 deductions.