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MODEL DATA COMMUNICATION 730/2010

The model 730 / 2010 for income in 2009, must be submitted by April 30, 2010 the withholding agent (employer or institution) or by the third May 1, 2010 to a professional or a CAF (Tax Assistance Center). The withholding tax, the Caf or professional give a receipt of submission of the mod. 730.

The records must be kept until 31 December 2014.

Taxpayers can have the mod. 730 are:

1. Pensioners and employees;
2. persons receiving income replacement benefits to employees (wage, mobility, etc.).
3. members of production cooperatives work
4. priests of the Catholic Church;
5. constitutional judges, parliamentarians, regional directors, provincial and municipal
6. individuals engaged in socially useful work;
7. workers with temporary contracts (in the manner and time limits in the instructions )
8. farmers exempt from the submission of tax withholding, IRAP and VAT.

Income may be declared with the mod. 730:

1. income from employment and / or pension;
2. treated as income to employees;
3. income from land and buildings;
4. capital gains;
5. self-employment income for which there is required VAT;
6. some other income;
7. some of the income subject to separate taxation.

The 730, unlike the Model Law, may be presented as a joint where at least one spouse is in a position to use the mod. 730.

The main novelty Model 730/2010 are:

• can deduct 20% for the purchase of furniture, televisions and computers designed furnishings of refurbished buildings;
• extension of the deduction of 20% for the replacement of refrigerators, for the purchase of high-efficiency motors and variable speed drives;
• extension of the deduction of 55% for expenditure relating to energy-saving;
• extension of the deduction of 36% for the costs of building renovation (in this respect it is recalled that in 2010 the reduced VAT of 10% for those costs, it becomes permanent);
• the opportunity to those affected by ' seismic event that occurred in Abruzzo April 6, 2009 to qualify for the tax credit for the repair, reconstruction or purchase of buildings damaged;
• deduction of 19% for expenses incurred by parents for the attendance of kindergartens;
• opportunities for private sector employees who receive compensation for increased productivity to choose a different method of taxation;
• the opportunity for owners of property located in the Abruzzo region to benefit from the reduction of 30% of income from the lease or bailment of such property to families whose main residences were destroyed or declared unsafe in the earthquake of 6 April.

addition, although not listed in to ' art. 15 of the Income Tax Code, the Inland Revenue, with the resolution no. 9 / E, 16/02/2010 , provides for the deduction for the purchase of a wig made by those who have suffered hair loss following chemotherapy.