LE NOVITÀ DEL MOD. 730
Le novità del mod. 730 sono state recentemente presentate dall’Agenzia delle Entrate. Esse segnalano una serie di cambiamenti e modifiche ai fini della predisposizione della dichiarazione dei redditi.
Among the novelties of the mod. 730 we find already in the frontispiece a new box called “Common Mergers” present in the fiscal Domicile line, which is reserved for those tax payers who are resident in a Municipality established through a merger and for which additional municipal income tax rates have been defined.
As regards the A framework relating to the land, the IMU exempt land was also confirmed in 2017 , as for example for the non-rented land the alternative between the IMU / IRPEF of the domestic income operates.
Those agricultural lands are also exempt from IMU :
- located in demarcated mountain or hill areas;
- owned and cultivated by direct farmers / IAPs enrolled in agricultural insurance;
- at an agro-forestry-pastoral destination with indivisible and unavailable collective ownership;
- located in the Municipalities of the smaller islands.
THE PICTURE B
As regards panel B of the buildings, the novelties of the mod. 730 recall that for buildings not rented there is the alternative IMU / IRPEF, instead those rented are taxable both IRPEF and IMU.
Among the novelties of the mod. 730 the facilities for property owners interested in eviction procedures are no longer provided, according to which the related income does not contribute to the formation of income tax during the entire duration of the period of legal suspension of execution. Therefore the income deriving from these properties contributes to the formation of the IRPEF tax base.
Among the innovations of part B we also find the restoration of the identification codes of the lease contracts that are recorded electronically, must be indicated in lines B11 to B13.
THE FRAMEWORK C
As for the novelties of the mod. 730, in box C, changes were made concerning:
- the introduction of the new C4 line sums for performance bonuses, up to a maximum limit of € 2,000 / 2,500 and to the existence of a collective company / territorial contract;
- the favorable regime provided for employees and researchers / teachers returning from abroad (taxable income is reduced, for teachers to 20% if women and 30% if men, for researchers to 10%), and the introduction of the new case reserved for unskilled workers whose income is reduced to 70%.
CHANGES TO THE FRAMEWORK E
The changes made to panel E are:
- the number of generic lines in which to indicate the code relating to the deductible expenses, for which a specific line is not present, has been reduced to 3;
- the new line E14 was also included, concerning expenses for leasing installments to be used as a principal residence.
The novelties of the mod. 730 also include changes regarding the costs for private universities, in fact the gross tax is deducted for an amount equal to 19% of the expenses incurred, to an extent not exceeding that established annually for each university faculty.
Referring to the insurance premiums for risk of death or serious disability, it will be necessary to indicate the new code “38” in the general lines E8 to E10, and the limit has been increased up to € 750 instead of € 530. For insurance premiums for the risk of non-self-sufficiency in performing the acts of daily life the novelties of the mod. 730/2017 concern the new code to be used, the “39” instead of the “37”.
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