Communications regarding pre-filled income tax returns and rejections of Form 730-4
- giorgiafrisenda
- Jun 3, 2024
- Reading time: 5 min
News n.19/2024
Regarding pre-filled income tax returns, we highlight this year's main innovations:
Taxpayers, with the new pre-filled Form 730, can be guided through the submission of the return with a more intuitive and simpler interface. Therefore, as an alternative to ordinary compilation, taxpayers this year can use a guided and simplified process;
Another innovation is the possibility of receiving Form 730 refunds directly from the Italian Revenue Agency, even in the presence of a tax withholding agent.
In this case, Form 730 without a tax withholding agent, whether pre-filled or ordinary, must be submitted to the Italian Revenue Agency through a CAF (Tax Assistance Center) or an authorized professional. The relevant information must be indicated in the "730 without withholding agent" box, by selecting the letter "A", and in the "Data of the tax withholding agent who will make the adjustment" section, the "Form 730 employees without withholding agent" box must be checked.
If a credit emerges from the return, the refund is paid directly by the Italian Revenue Agency. If, on the other hand, a debit emerges, payment must be made directly by the taxpayer using Form F-24;
It is also possible to submit Form 730 in the following cases:
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