Unused data 730 pre-filled Building Bonus: what to do


Emma Potter

It's time to 730/2024as we know and as we have seen in numerous articles in recent weeks (>> you can find them all here): since May 20th it has been possible to intervene on the 730 pre-populatedwhich will be sent to the Revenue Agency by September 30, 2024.

How come the data relating to expenses for interventions that give entitlement to Building Bonuses are reported only in summary sheetwith the wording data not used? How to proceed with the compilation?

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Data not used 730 pre-populated: why?

In case it is the first payment – and therefore of an expense made in the year preceding the one in which the 730 is filled out (for example, for 730/2024, an expense made in 2023) – The Revenue Agency reports the data of the speaking bank transfersmade for the payment of expenses for building interventions to be deducted, only in the summary sheet, specifying that the data was not used.

This happens because, when processing the pre-filled declaration, Revenue does not know whether the taxpayer actually meets the requirements subjective and objective to obtain deductions. For this reason, the first installment of expenses is not entered directly. For the first year, therefore, it will be the taxpayer who inserts it (in part E of 730 or in part RP of the Personal Income model), after having verified that you have all the requirements to request the deduction. The data not used that appears in the summary therefore acts as a reminder for the taxpayerwho will then have to take care of reporting it in the declaration.

The installments subsequent to the firstwhich are obtained from the previous year's declaration, will then be regularly reported in the pre-compiled declaration, and will be reported in the summary sheet as data used.

Data not present in the precompiled 730

We also remember that they will always be added by the taxpayer deductible expenses that were not made with the dedicated bank transfer because it is not mandatory to be entitled to bonuses: for example, this is the case of Furniture Bonus he was born in Green Bonusso payments must be made in a traceable manner (therefore, for example, by credit card), but not necessarily by bank transfer (which, we remind you, is subject to withholding tax).

Who instead took advantage of the discount on invoice or credit transferhaving transferred his deduction to others, Not must indicate in the declaration the amount of expenses incurred.

Data already present in the pre-compiled 730

However, they are already present in the pre-compiled model expenses for condominium interventions for which the consistency between the amounts communicated by the condominium administrators and the transfers paid was verified.