The moment is approaching when you will have to start filing the Model 730, pre-filled or not, for your tax return. This represents a tangible assistance to the workers who are obliged to provide it. But who are the people who necessarily have to file a 730?

Who are the subjects required to submit Model 730 through 2023? To meet this obligation, taxpayers who received during 2022 accrued income included inArticle 6 of TUIR.

Income tax return: when is it mandatory?

Let’s see what they are Cases in which the tax return must be submitted by the taxpayer. Here are all the cases:

• the It appears that the subject has a VAT numbereven if it did not result in any income in the reference tax period;
• The person concerned received more than one during 2022 One certificate and the tax exceeds 10.33 euroswithout making the modification;
• It turns out that the taxpayer A Recipient of allowances paid by INPS for layoffs, extraordinary or ordinary mobility, unemployment and Naspi;
• when the taxpayer received it employee incomewhere discounts or rebates were applied that were not due;
• When the subject sees some Special salarieswhich are not blocking agents;
• taxpayers received Income earned that must be taxed separately.
• Individuals who have income from work or who convert to an amalgamated income recipient without additional municipal and provincial income tax deductions and withholdings;
• How many have realized the gods capital gain income.

What topics should be submitted?

Now let’s see who are the people who have to file the tax return:

• the employees Based on retirees;
• taxpayers who receive Replacement allowances for employee income;
• the cooperative members;
• Constitutional judges, national parliamentarians and others Elected public office;
• Participate in taxpayers Socially useful work;
• the Priests of the Catholic Church;
• employees who signed a Fixed term contract.

Types of income to be entered

Instead, here are the sources of income you should include on your Form 730, even if you only have one:

• Approved and assimilated workProject work contracts, for example;
• Self-employment without a VAT numbersuch as casual work services;
• maybe Travel allowance and reimbursement of fixed expensesawards or other types of compensation;
• They greeted the gods Income Incomederived from commercial activities;
• capital income;
• lands and buildingseven when they are located abroad;
• Any taxable income Taxed separatelywithout the involvement of a tax withholding agent.

Who does not have to file a tax return?

Now let’s see who is not required to file a tax return:

• income Directly derived from agricultural energy production outside the established limits;
• Due income From doing business or from participating in partnerships;
• income resulting from self-employmentwhen a VAT number becomes mandatory;
• different incomes Not included among those that can be declared in Part D are lines D4 and D5.