11/05/2022 – MODELLO 730
Il 730 è il modello per la dichiarazione dei redditi rivolto ai pensionati e ai lavoratoti dipendenti. Il rimborso dell’imposta avverrà direttamente in busta paga a partire dal mese di luglio, o nella rata della pensione nel mese di agosto, viceversa il versamento, verrà trattenuto nella retribuzione o dalla rata della pensione. Queste sono le tempistiche nel caso in cui siano stati indicati i dati del sostituto d’imposta. Nel caso in cui non siano stati indicati, il rimborso avverrà direttamente a fine anno o ad inizio anno successivo.
Sono esonerati, dal presentare il seguente modello, coloro che percepiscono solo redditi derivanti dall’abitazione principale o altri fabbricati non locati. Sono invece obbligati a presentarlo coloro che hanno più sostituti d’imposta e quelle casistiche in cui le addizionali Irpef non sono state trattenute o trattenute inferiormente a quanto dovuto.
La consegna del Modello 730 sarà quella del 30 settembre.
Può essere effettuato anche un modello 730 congiunto, da parte di coniugi oppure, da parte di quei contribuenti facenti parte di un’unione civile prevista dalla Legge Cirinnà.
Può essere attuato in due casistiche:
- quando tutti e due i coniugi /uniti civilmente, hanno redditi che potrà essere dichiarato nel Modello 730;
- se uno dei due coniugi/uniti civilmente ha un sostituto d’imposta nel momento in cui viene fatto il 730.
Ovviamente così come i lavoratori dipendenti, anche per i pensionati non è obbligatorio presentare 730, lo sarà qualora il pensionato percepisca dei redditi aggiuntivi oltre la pensione. Il rimborso per questa categoria avverrà tra agosto e settembre.
Le spese che potranno essere detratte con il Modello 730 sono: le spese mediche, le spese per i mutui per l’acquisto di un’abitazione principale, le spese d’istruzione, le spese funebri, per i lavori di ristrutturazione, per l’acquisto di elettrodomestici o mobili.
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