Going to get an appointment the next May with the tax return using the 730 and some small news on the horizon. Let’s see, then, what you need to know time.

This will not be true revolutions but of small changes , in some cases substantial. It starts from ‘ income tax exemption for all those who have paid in the last 2012 ‘s IMU on properties that do not produce as much income can be in the case of houses or land not leased to third parties without agricultural income.

The same goes for the property granted loan to use that, like its predecessors, will be exempt from income tax and additional annexes. Speech opposite, however, for those who in 2012 were exempted from paying IMU and this year will have to pay income tax and additional charges. The 730, therefore, is modified to meet this differentiation with the column “Exemption Imu” This is for the panel A (income from land) and for Section B (income from property).

With regard to Section B, in the case of property of historical interest , the taxable amount will be calculated by reference to the cadastral income (in this case reduced to 50% but raised by 5%) and rent (which will be deducted 35 percentage points). If this historic property is partly occupied by the owners and partly leased, the column 6 must be indicated as the fee code number 11 or 12 , depending on whether the property is respectively free location or agreed rent.


As regards, still on the subject of home, in Sections III and IV of the picture and “Charges and Expenses” , bonuses for building renovation and energy saving, here is the new small changes seen a Development Decree which granted an extension until to 30 June 2013 with a change in rates . For renovation, that expenditure incurred up to 26 June 2012 may be deducted at 36% while later, and until December 31, 2012, at 50% , having as a maximum value of 96 thousand euro .

For energy savings , however, all costs incurred in 2012 (including those to change the old water heater with a heat pump) will be deducted 55% this year while 50% since last January 1, 2013 and 36% from 1st July. Other new features include the ‘ eight per thousand , the share income tax that can be donated to the State for works of social interest paid or religious denominations with which the state has closed the specific agreements. For this 2013, taxpayers can choose between three new destinations namely the ‘ Christian Evangelical Baptist Union , the Holy Orthodox Archdiocese and Apostolic Church Italian .

The frontier workers finally enjoy for 2012 a deductible of no less than 6700 euro , which means that the tax will only cover the numbers that exceed this value. The values ​​will be included in Section C and in column 3 of the total income received, even those with free amount.