The process of sending the tax return can sometimes lead to errors or oversights. When you realize that you have not included all the data in the pre-filled 730 form, how can you proceed to correct the situation?
A reader asked the Revenue Agency this question and, below, we will analyze the answer provided to better understand the methods of integrating the declaration.
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The reader’s question
One of the most common problems that can arise during the process of sending the 730 form is the forgetting of some relevant data. A reader asked the following question to the Revenue Agency, expressing a rather common concern among taxpayers:
“After sending the pre-filled 730/2024 I realized that I had not reported some data in the model. Since even with the insertion of such data the tax due does not change, can you confirm that I can submit a supplementary 730 model and not necessarily the Pf Income model? By when?”
The reader’s question reflects a frequent situation, where the lack of data does not impact the final balance, but raises doubts about the type of corrective procedure to follow and the timeframes to respect to avoid sanctions or errors. This uncertainty is understandable, given that the Italian tax system provides for different integration methods depending on the specific circumstances, as we will see in the answers of the Revenue Agency.
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The Revenue Agency’s response
The Revenue Agency has clarified that, for taxpayers who realize that they have not included all the data in the 730 declaration, there are different ways to proceed with the integration, based on the type of correction needed.
In the situation described by the reader, where the addition of missing data does not entail any changes in the tax due, the taxpayer has the option of choosing between two options to regularize the declaration:
- Submission of a supplementary 730 form: This option allows you to send a new 730 form by October 25, 2024including all the correct information. The taxpayer must indicate the code “1” in the box dedicated to the “730 integrative” on the front page of the form. It is important to underline that this method requires the intervention of a Caf or a qualified professional for the transmission of the new form.
- Presentation of the Personal Income Tax (Pf) model: Alternatively, it is possible to submit a supplementary declaration using the Income Tax Return form. In this case, there are two deadlines to respect: you can send the corrective in terms within the October 31, 2024or submit the supplementary declaration up to the deadline set for the Income model of the following year, i.e. the 2025.
These options offer some flexibility, allowing taxpayers to choose the most appropriate path based on their specific situation and how they intend to proceed to complete the return.
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Special situations for the integration of the 730 model
The Revenue Agency has underlined that there are some specific situations in which it is not possible to use the supplementary 730 model and, instead, it is mandatory to use the Personal Income Tax ModelThese particular cases occur when the original declaration or the one that is intended to be presented as a supplementary declaration contains certain tables or lines.
Specifically, the additions must be made exclusively through the Personal Income Tax form if the following are present:
- W Frame (dedicated to monitoring foreign investments and financial activities),
- Lines C16 of Table C (relating to specific deductions for income from employment and similar),
- Lines L8 of Table L (dedicated to particular types of income).
Even if the changes concern data contained in other sections of the 730 model, the presence of one of these elements still requires the use of the Personal Income Tax model. However, there is a exception: if the integration concerns exclusively the data of the tax substituteit is possible to use the type 2 supplementary 730 form. This specific variant of the 730 form allows you to correct information relating to the employer or entity that carries out the tax withholdings without having to resort to the Income form.
This distinction is essential to avoid errors in the integration process and to ensure that the correct template is used for the necessary changes.
