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By May 31st you have to present the 730/ 2013 which refers to the income accumulated during 2012. Among the novelties of model 730 of this 2013 we find the panel A and B concerning the properties. If the properties are already subject to the Imu and are not intended for rent, the income tax and additional taxes will no longer be paid on the cadastral income. In any case, the properties must be listed in model 730.
How to present the 730 model
- From the Revenue Agency website, download the editable form 730
- Fill it in based on your 2012 income
- Deliver it to a Tax Assistance Center (Caf)
- If you need assistance completing the model 730, the Caf may request a fee for the service
It will be necessary by 31 May present the 730 and all users subject to personal income tax have the opportunity to take advantage of details deductions. This is the case of the deductions for restructuring: from 26 June 2012 the percentage of deduction and the maximum cost limit recognized were raised. Thus, in the model 730 expenses incurred before and after that date must be distinguished. Who has carried out interventions aimed at improving theenergy efficiency of the building, has the right to further deductions. Personal income tax deductions forenergy efficiency they can also be inserted at the time of presentation of 730 2014 only if the property revaluation interventions are carried out by June 2013: at this link all the details.
The deductions for restructuring will be made in ten annual installments. A practical example: Mr. Rossi owns a rural home. For the revaluation it incurs an expense of 70,000 euros and the specification at the time of present the 730 (or even a single model) thus 35,000 euros will be returned to him in ten annual installments of 3,500 euros. The return will be made by filling in the appropriate items in the Single or the 730. The payment in installments has been standardized to 10 shares also for those over 75 years old (previously there were 5 shares for those over 75) and those over 80 years old (previously only 3 shares were applied).