The new model 730, for pensioners and employees, incorporates the regulatory changes concerning the tax year 2020, explains the Revenue Agency in a note. In detail, they range from the supplementary treatment for income from employment and similar to the Superbonus, from the deduction of expenses for the renovation of the facades of the buildings to the tax deduction for donations in support of the measures to combat the Covid-19 emergency , from the holiday bonus to the tax credit for the purchase of electric scooters and services for electric mobility.
Among the innovations present in the VAT / 2021 model, however, we highlight the reduction in the rate for the sale of goods necessary for the containment and management of the Covid-19 emergency, the extension of the flat-rate regime to the oleotourism activity as well as some changes to the regulation of the provision of telecommunication, broadcasting and electronic services provided to non-taxable customers.
In addition, some simplifications have been introduced with regard to declarations of intent, such as the abolition of the obligation to communicate those received from suppliers of usual exporters. The supplementary treatment and further deduction for salaries from employment and similar are also included in the 2021 Single Certification; among the novelties there is also the safeguard clause for the assignment by the substitute of the Irpef bonus and the additional treatment in the presence of social safety nets and the awarding of the bonus to employees in March 2020.
At the appeal there are also deductions for expenses linked to income and an indication of the amounts returned net of withholding taxes. Finally, in the 770/2021 form, new information has been included on the credit deriving from the disbursement of the supplementary treatment and the bonus amounts for the work performed in March 2020, as well as in the event of the return of amounts not due to the employer. The instructions on the disbursement of dividends distributed to simple partnerships have also been updated. New codes for the management of late payments are included in the summary statements, as a means of contrasting the Covid-19 emergency.
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