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Published the Memorandum on “Decreto Adempimenti”

The new Memorandum n. 8/2024 clarifies the simplifications provided for by “Decreto Adempimenti” on tax declarations for natural persons.

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Memorandum n. 8/2024, issued on April 11th, clarifies the application of Legislative Decree n. 1 of January 8th 2024, also known as Decreto Adempimenti (“Requirements Decree”). The Decree provides for the rationalisation and simplification of norms on tax fulfilments, with particular reference to tax declarations.

These provisions implement some of the principles and guidelines provided for by Enabling Act for tax reform, n. 111 of August 9th, 2023.

In particular, Decreto Adempimenti provides for a rationalisation and simplification of tax declarations for natural persons.

Simplifications in favour of natural persons not holding a VAT number

Decreto Adempimenti provides for a simplification of tax returns for employees and retirees. In particular, it facilitates access to the information of pre-filled declarations, introducing a guided and simplified procedure.

Indeed, the decree integrates what is provided for by Legislative Decree n. 175 of 2014, which envisaged the possibility to consult, confirm or modify pre-filled tax declarations on the Revenue Agency’s website.

Starting from April 30th 2024, the Revenue Agency will make the data in its possession available online, analytically and on a trial basis. The data may be directly modified and will be automatically reported, from a dedicated section of the web application, on the pre-filled declaration. This results in a simpler and more effective way of confirming, modifying and submitting pre-filled declarations, with respect to the procedure previously in force.

Decreto Adempimenti: news for Form 730

The provisions of Art. 2, par. 1 of the Decree are particularly relevant, since they extend the possibility to use the simplified tax return form (Form 730) also to holders of income other than from employment, pension and assimilated income.

Thanks to the provisions of Decreto Adempimenti, it will be possibile to use Form 730 also for holders of capital income only, as defined in Art. 44 of TUIR.

From one year to the next, the Revenue Agency will indicate what types of income will be included in the scope of application of the simplified Form 730.

For 2024 (income of 2023), it is possible to declare through Form 730 also capital income held abroad and assets held abroad, subject to IVIE and IVAFE tax.

Finally, from 2024 it is possible to use Form 730 for taxpayers without a withholding agent also for those who have a withholding agent capable of carrying out adjustments.

Taxpayers will be able to make and request refunds and payments directly to the Revenue Agency, also through the online services within the application dedicated to pre-filled declarations. In the framework of a simplification of tax requirements, this is a useful additional option, which is extended to all taxpayers holding employment or pension income.

Pre-filled tax declaration extended to natural persons holding a VAT number

Starting from 2024, thanks to the introduction of Art. 1 bis in Legislative Decree n. 175/2024, the scope of application of pre-filled declarations is expanded to include also VAT holders. These may now use the information contained in the pre-filled declaration, such as data related to family members, deductible expenses and income tax statements (“Certificazione Unica”), for the preparation of the tax return.

Simplifications in favour of VAT holders

Art. 15, par. 1 also provides for a progressive simplification of the paperwork on tax requirements for VAT holders. In particular, this applies to tax declarations and VAT and IRAP declarations. Also in this case, simplifications are applied with the variations provided by the Revenue Agency on declaratory forms for 2024.

Simplifications in favour of withholding agents

The simplifications in favour of withholding agents will be effective starting from tax year 2024, and they will provide for the exemption from obligations in terms of income tax statements (“Certificazione Unica”) for VAT holders under the flat-rate scheme or under a favourable regime (youth entrepreneurship).

Thus, the obligation to send income tax statements (“CU”) for tax year 2023 remains valid. c

Revision of the terms for submitting tax declarations

The innovations brought by Decreto Adempimenti include also a revision of the terms for submitting tax declarations, as per Art. 11 of the Decree and Art. 38, par. 2, c) of Legislative Decree n. 13/2024.

The aim is to anticipate the time in which pre-filled declarations are made available and submitted declarations are checked, thus anticipating the timing for credit refunds and for the publication of software for the compilation and transmission of data.

Also in this field, a revision of the terms of submission is expected for income years 2023 onwards. Below is a summary table:

Tax yearNatural Persons/AssociationsIRES SubjectsWithholding agents (Form 770)
2023Online, by October 15th, 2024

Natural persons, via the Italian postal service, by July 1st, 2024
Online, by October 15th, 2024 By October 31st, 2024
2024Online, by September 30th 2025

Natural persons, via the Italian postal service, by: June 30th, 2025
Online, by September 30th, 2025 By October 31st, 2025
2025 onwards Online, by September 30th of the following year

Natural persons, via the Italian postal service, by June 30th of the following year
Online, by September 30th of the following yearBy October 31th of the following year

In a nutshell, Memorandum n. 8/2024 implements the simplifications in favour of taxpayers, by facilitating the compilation and transmission of declarations. In particular, it broadens the use of the simplified Form 730, with undoubted benefits in terms of refund timings.

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Regulatory Framework

Memorandum n. 8, April 11th 2024, italian Revenue Agency

Reference (Italian only)

Legislative Decree n. 1, January 8th 2024

Reference (Italian only)

Enabling Act for tax reform n. 111, August 9th 2023

Reference (Italian only)

Legislative Decree n. 175 of 21/11/2014

Reference (Italian only)

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