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.
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