Only the payment of deductible charges carried out through traceable tools for the 2020 tax year it makes their deduction possible: an aspect that has prompted many taxpayers to use the credit card, even if it is good to know what to keep to document having acted in this way in the event of checks on the 730.
The declaration to fill in the 730, which can be sent independently or by relying on a withholding agent, will be available on the website of the Revenue Agency from next April 30th. If you want to carry out this operation yourself, you need the Spid (Public digital identity system), the electronic identity card (Cie), the national service card (Cns) and finally the credentials for access to telematic services. of the Revenue Agency.
Only in case no changes are made to the 730 precompiled the collection body will not carry out any checks on the documents certifying the payments of the deductible expenses recorded in the return. Otherwise, a formal check will take place, in view of the provisions of the former Article 36-ter of Presidential Decree 600/73, on all the deductible charges indicated.
These, in order to access the deduction provided, as required by the 2020 Budget Law, must be paid with traceable instruments. From 1 January 2020 it was established as follows: “For the purposes of personal income tax, the deduction from gross tax to the extent of 19 percent of the charges indicated in Article 15 of the Consolidated Income Tax Act, referred to in the decree of the President of the Republic December 22, 1986 , no. 917, and in other regulatory provisions, it is incumbent on the condition that the charge is borne by bank or postal payment or through other payment systems provided for by article 23 of legislative decree no. 241 of 9 July 1997 “.
Unique exceptions the obligation of traceability are reserved for purchases of medicines / medical devices and for health services provided by public structures or private structures accredited to the NHS. Even where it is possible to pay in cash, the limit of 2 thousand euros for each item of expenditure must always be respected.
How can the payment of deductible charges be documented by means of traceable instruments in case of verification? In the event that you end up under the magnifying glass of the tax authorities, the paper proof of the transaction, or the receipt of the ATM, may be decisive.account balance, a copy of the postal order or Mav and payments made through PagoPa. To be ready for a possible check and avoid any problems, therefore, it is advisable to keep this documentation. Otherwise, you can obviously also rely on the annotations on the invoice, on the tax receipts or on the commercial documents drawn up by the recipient of the sums who sells the asset or performs the deductible service.
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