Pre-compiled declaration 2024: guide to new features and simplifications


Emma Potter

From April 30, 2024, the new season of the pre-compiled tax returnintroducing significant innovations for millions of Italian taxpayers.

This year, the process will be significantly simplified thanks to the introduction of the simplified model 730, intended for employees and pensioners. With over 1 billion and 300 million data pre-loaded by the Revenue Agency, the pre-compiled declaration is enriched with new categories of deductible and deductible expenses, offering more fluid and intuitive management.

This article explores what's new and how to access this essential resource, outlining the steps taxpayers and their delegates will need to follow.

Innovations in the simplified Model 730 and access to information

The debut of the simplified Form 730 marks a turning point for the accessibility and ease of use of the pre-populated declaration. Aimed at making compilation accessible to everyone, the new model offers an intuitive interface that eliminates the need to know frames, staves and codes in detail.

Taxpayers can easily view and manage information regarding homes, family, work and expenses incurred, through navigation guided by commonly used terms.

Starting from May 20th, it will be possible to modify, confirm or integrate the data into the model, directly through the reserved area of ​​the Revenue Agency website. Users will be able to access the declaration using different authentication tools, such as CNS, SPID, and CIE, thus ensuring not only ease but also security in accessing personal information.

In 2024, the pre-filled declaration also extends to holders of incomes other than those of employment and pensions. This expansion is particularly significant for self-employed people and business income holders, who will find essential data such as income from buildings, capital income, and deductible and deductible expenses pre-loaded in the model.

Among the most important innovations are the new deductible items introduced for the first time in the 2024 model. For example, this year it is possible to deduct expenses for subscriptions to public transport and for the purchase of eyeglasses or contact lenses, thanks to the “view bonus“.

These additions are added to existing ones such as medical expenses, social security contributions and donations, making the declaration more complete and responsive to taxpayers' current needs.

Procedures for accessing and managing the pre-compiled declaration

Access to the pre-compiled declaration is facilitated by different authentication methods, ensuring that each taxpayer can easily manage their tax data. Once authenticated, taxpayers can consult and print the declaration form available from the reserved area of ​​the Revenue website.

Starting from May 20th, it is also possible to make changes, accept or definitively submit the declaration.

For greater convenience, this is possible delegate access to the declaration to a family member or trusted person. This can be done directly online through the reserved area, or by sending a request via certified email (PEC) or to the offices of the Revenue Agency.

The detailed instructions and methods of delegation are clearly outlined in the provision of the Director of the Revenue Agency, ensuring transparency and ease of use.

In conclusion, from May 20th taxpayers can finalize their declaration, either by accepting pre-loaded information or by integrating additional data. The final submission can be made until September 30th for the 730 and until October 15th for the Income model.