The list of the exempted
Here is who can skip the annual appointment with the tax return. exonerated those who in 2020 only had:
1) income from buildings and / or land not exceeding 500 euros;
2) cadastral income deriving from the possession of the main residence and related appurtenances not subject to Imu (garage, cellar) or from other non-leased buildings (except those located in the same municipality where the main residence is located), whatever their amount;
3) income from employment or pension, paid by a single person who made the withholdings or by several subjects but equalized by one of them;
4) income from employment and similar or pension, even if paid by several employers and not equalized, not exceeding 8,000 euros in total if the period of work or pension lasted for the entire year;
5) income from periodic separation or divorce checks not exceeding 8,000 euros in total;
6) only income exempt (war pensions, Inail annuities, attendance allowance) or subject to withholding tax or substitute tax (interest on government bonds, dividends from unqualified shareholdings).
Even in the case of exemption, however, the return can be presented to indicate expenses incurred and deductible or deductible charges and obtain a refund of taxes. paid or withholding taxes suffered during 2020. Taxpayers who have income of any type (except those deriving from activities with a VAT number) are also exempted from the return if the personal income tax is due, net of withholdings, of the deductions for loads of family and work or pension, does not exceed 10.33 euros.
Attention, with a last minute decision, the Revenue Agency has moved to May 19 the first possible day for the direct sending of the 730 Model by the taxpayer.
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