The models for communicating its income to the tax authorities are evolving, compared to the 2023 tax period. The director of the Revenue Agency, Ernesto Maria Ruffini, has in fact approved in recent days the models, as well as the technical specifications of the 730 for the income declaration, the income package (Pf, Sp, Sc and Enc), the national and global consolidated income tax, Irap and the technical specifications of the 770 approved on February 26. This is made known webzine of the Revenue Agency, TaxToday. Among the various innovations introduced in tax matters, the new deadline for filing the Income, IRAP and CNM file is set at October 15 by the legislative decree which governs the biennial arrangement with creditors.
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What is modified is the declaration dedicated to dependent family members with regard to personal income for 2024. Following the introduction of the single universal allowance for the 2023 tax year, he writes TaxToday, deductions for tax-dependent children under 21 will no longer be recognized, as will the increase recognized for disabled children. Other changes in the tax area, already described for the 730, include tips paid by customers to staff in the tourism sector and compensation to sports workers.
New section to determine the Irpef
The LM framework also provides for a new section making it possible to determine the Irpef substitution tax and the related additional taxes due on additional income linked to economic and self-employed activity achieved in 2023, compared to that achieved during the three years previous ones. period, by taxpayers who adhere to the progressive flat-rate tax regime.
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