Fisco, ready drafts 730: all the rumors at the debut, news

The drafts of the 2022 forms of declarations 730, Unica Certification, 770 and annual VAT return are available on the website of the Revenue Agency, with the relative instructions

Tax news. The drafts of the 2022 forms of declarations 730, Certification Unica, 770 and annual VAT return are available on the website of the Revenue Agency, with the relative instructions. Among the novelties, in 730 the tax credit on the purchase of the first home for those under 36 years of age and the Superbonus for the removal of architectural barriers make their entry. In the Single Certification, on the other hand, measures to support work and the indication of the early liquidation of the Nuova Naspi find space, while in 770 new fields are added for credit management and for the insertion of the ID Arrangement relating to the cross-border mechanism issued by an EU member state. Finally, the innovations that occurred in 2021 for farmers, e-commerce and for the goods and services needed in the fight against the Covid-19 pandemic are included in the annual VAT return. A note from the Revenue Agency lists the news.

Model 730, the new concessions: for the tax year 2021, the increases, equal to 1,200 euros, of the supplementary treatment in favor of employees and similar workers with total income up to 28,000 euros and the further decreasing deduction provided for incomes up to 40,000 euros enter. It also makes its debut on “Music bonus”, or the deduction for the registration and subscription of children and young people between 5 and 18 years of age to recognized music schools, conservatories and choirs, bands and music schools, which is due for an amount up to 1,000 euros if the income overall does not exceed 36,000 euros.

Another novelty concerns the possibility of using the Super bonus for the removal of architectural barriers, with the increased rate of 110% for expenses incurred together with the Sismabonus and Ecobonus interventions.

Space also to the new tax credit for the purchase of a first home with VAT, dedicated to under 36s with an ISEE not exceeding 40,000 euros per year. In the return it will also be possible to insert any residual credit that has not found capacity in the tax of the previous return. Among the new entries, the tax credit for the installation of filtering systems and qualitative improvement of water intended for human consumption (for expenses up to a maximum amount of 1,000 euros) should also be noted.

Single Certification 2022: in the CU that withholding agents must transmit to the Revenue Agency and issue to individual recipients within the single term of March 16, there is room for the increase to 609.50 euros of the reduction in tax in favor of employees of the “Security sector”, in addition to the new facilities provided for the severance pay in the case of cooperatives set up by workers from companies in difficulty and for the services of the bilateral solidarity funds of ordinary, cooperative and Poste Italiane Spa credit. also the indication of the early liquidation of the New Social Insurance for Employment (NaspI).

Model 770/2022: in the 770 form, new fields have been inserted for credit management connected to the provision of supplementary treatment and to indicate the “Id Arrangement”, relating to the cross-border mechanism, issued by a central administration of a Member State of the European Union . For the insertion of the payments made in the year 2021, following the installments planned to combat the Covid-19 emergency, the special Covid-19 codes introduced last year remain active in the summary statements.

VAT model, news for farmers, e-commerce: the annual VAT return has been updated to incorporate the regulatory changes regarding the application of the tax in 2021, including the compensation percentages applied by farmers under the special regime reserved for them, the operations concerning goods and services necessary for the containment and management of the epidemiological emergency from Covid-19, the new rules for the application of VAT in e-commerce.