Communications regarding the pre-filled income tax return and rejections of Form 730-4
- giorgiafrisenda
- Jun 3, 2024
- Reading time: 5 min
News No. 19/2024
Regarding the pre-filled tax returns, we would like to remind you of the main changes for this year:
With the new pre-filled 730 form, taxpayers can be guided through the process of submitting their return using a more intuitive and simpler interface. Therefore, as an alternative to the ordinary compilation, taxpayers can use a guided and simplified path this year.
Another new feature is the possibility of receiving 730 refunds directly from the Revenue Agency, even in the presence of a tax substitute.
In this case, the 730 form without a tax substitute, whether pre-filled or ordinary, must be submitted to the Revenue Agency through a Caf (Tax Assistance Center) or qualified professional. The relevant information must be indicated in the "730 without substitute" box, indicating the letter "A", and in the "Details of the tax substitute that will make the adjustment" box, the "730 employees without substitute" box must be checked.
If a credit emerges in the declaration, the refund is paid directly by the Revenue Agency. If, on the other hand, a debt emerges, the payment must be made directly by the taxpayer using the F-24 form.
It is also possible to submit the 730 form in the following cases:
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