When compiling the model 730 errors or omissions can be made which can be remedied so as not to “run into” subsequent checks.
As anticipated in a previous article de IlGiornale.It, since last May 20th it has been possible to modify the pre-compiled 730 form but the deadline (or rather the deadlines considering that the deadline for sending the 730 is different from that for the Income form) is still far away; Nonetheless, the sooner you submit your declaration, the sooner you will receive any refunds to which you are entitled and, therefore, many have already fulfilled this tax obligation.
But what happens if you realize that there are errors in the declaration with form 730 or you have forgotten to enter some data? Can the model be modified?
Let's see what to do.
How to cancel the submitted presentation and by when
The taxpayer can cancel the declaration already sent, but only once; at this point it will be necessary to send (not before 24/48 hours from the cancellation) a new declaration otherwise the procedure will be incomplete and, therefore, the omitted declaration will result.
As the Revenue Agency highlights: “starting from 27 May 2024, the taxpayer who has already sent the 730 form or the Income form and finds an error, or realizes that he has not indicated all the elements, can cancel the previous declaration and send a new one, via the web application. All data entered by the taxpayer will be deleted and the declaration pre-compiled by the Revenue Agency will be available again. The cancellation of the 730/2024 form sent can be done only once, via the functions of the web application, by 20 June 2024”.
So, there is only time until June 20th to cancel the 730 declaration form sent.
After this date it is possible to correct the previously sent declaration only:
- by submitting a supplementary 730 to the Caf or to the professional by October 25th. The supplementary 730 can only be submitted if it is a declaration more favorable to the taxpayer. A supplementary 730 cannot be submitted if the 730 sent shows a debt from substitute taxes to be paid with the F24 form.
- by transmitting, via the web application, the corrective income model by November 30th or the supplementary income model after October 15th.
It is also possible to simply make changes by filling in the form starting from June 6th and by October 15th Corrective income model And additional/supplementary income; the second is used when, after sending the 730 form, you realize that you have forgotten some data or have entered it incorrectly, but since the useful period for canceling it has elapsed, you
used the model “Income corrective“by, in any case, 15 October 2024, the date beyond which it is necessary to submit the form”Income integrative”.