Notices Regarding the Pre-Filled Income Tax Return and Rejections of Form 730-4
- June 3, 2024
- Reading time: 5 min
News No. 19/2024
Regarding pre-filled tax returns, here are this year’s key changes:
With the new pre-filled Form 730, taxpayers can be guided through the process all the way to submitting their tax return using a more intuitive and user-friendly interface. Therefore, as an alternative to the standard filing process, taxpayers can use a guided and simplified process this year;
Another new feature is the ability to receive 730 tax refunds directly from the Italian Revenue Agency, even if a withholding agent is involved.
In this case, Form 730 without a withholding agent—whether pre-filled or standard—must be filed with the Italian Revenue Agency through a CAF or a licensed professional. The relevant information must be entered in the “730 without withholding agent” box, indicating the letter “A,” and in the “Information on the withholding agent who will perform the tax adjustment” section, the box labeled “Form 730 for employees without a withholding agent” must be checked.
If the tax return shows a credit, the refund is paid directly by the Italian Revenue Agency. If, on the other hand, the return shows a liability, the taxpayer must make the payment directly using Form F-24;
You can also file Form 730 in the following cases:
Would you like to learn more?
Sign up at studiopiceci.it to continue reading these exclusive posts.