From the 1,200 euro bonus to architectural barriers, new deductions in the 730/2022 model

Bonus 1,200 euros, 110 percent super bonus for architectural barriers, higher deduction for furniture and household appliances and more: new deductible expenses debut in the 730/2022 model. An overview of the changes contained in the final version approved by the Revenue Agency on 14 January.

From bonus 1,200 euros to the superbonus 110 percent for the architectural barriers: the model 730/2022 fill up on new tax deductions.

In the final version approved by the Revenue Agency with the provision of January 14, 2022, the new concessions recognized in relation to the tax year 2021.

Between deductible expenses that it will be possible to indicate in the model 730/2022 there is also room for the music bonus for under 18s, relating to the costs incurred for registration fees. It also increases the maximum limit for veterinary expenses, deductible at 19 percent up to a maximum of 550 euros of expenditure.

Not just bonuses: the narrow for short rentals, for which it remains possible to apply the regime of dry coupon within the limit of four properties per taxpayer.

From the 1,200 euro bonus to architectural barriers, new deductions in the 730/2022 model

The reporting season for employees and retirees will open on 30 April, the date from which the Revenue Agency will make the 730 pre-filled form 2022.

There expiration for transmission remains fixed at September 30th, and with the publication of the final version and the relative instructions, the analysis phase of the numerous innovations that characterize the tax return 2022.

The 730/2022 form in the final version, published by the Revenue Agency with the provision of 14 January, includes the new deductions and new bonuses expected from tax year 2021.

It is therefore useful to provide one roundup of news which taxpayers, CAFs and tax intermediaries will have to deal with.

Among these, the bonus of 1,200 euros deserves specific focus, the former Renzi bonus, extended from 1 January last both as regards the maximum amount granted and in terms of the audience of recipients, after the double regime applied in 2020.

A novelty which, in light of the changes made by the 2022 Budget Law, finds space only on a “transitional” basis within the 730/2022 model.

What changes at the declarative level compared to last year?

For the tax year 2021, the amount of the additional treatment has passed to 1,200 euros for holders of income not exceeding € 28,000, and at the same time the new one made its debut fiscal detraction recognized to holders of income of up to 40,000 euros, of decreasing amount.

A measure introduced as early as 1 July 2020, and which in the 730/2021 model was added to the regime envisaged for the semester from 1 January to 30 June 2020, during which the Renzi bonus was due to the extent of 960 euros annual to workers with total income up to € 24,600 and the holders of incomes fell progressively between € 24,600 and € 26,600.

The “double speed” therefore disappears in the 730/2022 model.

Those who provide tax assistance will have to recalculate the amount of the additional treatment due to the worker and the additional tax deduction taking into account all declared income, including those subject to coupon dry and the tax-exempt income shares provided for researchers and teachers university students and for expatriates.

An operation carried out on the basis of the data indicated in the line C14, Section V of the 730/2022 form and which, in the absence of income requirements, leads to the need to return in whole or in part of the bonus paid in the tax adjustment.

Architectural barriers with 110 percent superbonus in the 730/2022 model

However, the supplementary treatment is only one of the innovations present in the 2022 tax return.

Also the superbonus 110 percent expected for expenses removal of architectural barriers, recognized together with the seismabonus and ecobonus interventions that can be facilitated with the increased rate provided for by article 119 of law decree no. 34/2020.

Operationally, it is in the Section III A of the 730/2022 model, the one dedicated to home bonuses and super bonuses, which must indicate the expenses incurred.

The code 20, to be included in lines E41 to E43, will therefore identify the expenses incurred in 2021 for the removal of architectural barriers which, together with the driving interventions, will be deductible at 110 per cent even if incurred in favor of people over the age of 65.

Also on this point, the Revenue Agency will be called to handing over to the tax return for next year, in light of the new 75 percent deduction introduced by the 2022 Budget Law.

The removal of architectural barriers, if not included in the superbonus as towed works, will be eligible for the new 75 percent bonus introduced from January 1st to December 31st 2022.

New bonuses in the 730/2022 model, from music courses to veterinary expenses

The supplementary treatment and the super bonus for the removal of architectural barriers are just two of the Announcements making its debut in the 730/2022 model.

As highlighted in the instructions of the Revenue Agency, the tax return also includes the first home bonus for under 36, in relation to the tax credit accrued by the holders of ISEE not exceeding 40,000 euros for the purchase subject to VAT of the main residence.

There is also room for the mobile bonus, which for the expenses incurred in 2021 can be calculated on a higher spending limit, equal to 16,000 euros, which we recall, has been brought back to € 10,000 for 2022 and will drop to € 5,000 from 2023 until the end of 2024.

Still in the context of home bonuses, the replacement costs of the building patrimony also come in the works for the recovery of the building stock emergency generator existing with latest generation gas emergency generators. In the 2022 tax return it will also be possible to take advantage of the tax credit for water purifiers, after sending the electronic communication to the Revenue Agency from 1 to 28 February.

Finally, it goes up to 550 euros the maximum limit of veterinary expenses deductible at 19 percent and the new tax deduction recognized for the expenses incurred for the enrollment of children under 18 in conservatories, AFAM, music schools registered in the regional registers or recognized by a public administration, choirs and bands, makes its debut in the 730/2021 model.

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