{"id":2499,"date":"2015-05-13T09:37:02","date_gmt":"2015-05-13T07:37:02","guid":{"rendered":"http:\/\/www.visureitalia.com\/smartfocus\/?p=2499"},"modified":"2022-06-14T16:01:53","modified_gmt":"2022-06-14T14:01:53","slug":"730-precompilato-errato","status":"publish","type":"post","link":"https:\/\/www.visureitalia.com\/smartfocus\/730-precompilato-errato\/","title":{"rendered":"Come si pu\u00f2 correggere un 730 precompilato errato?"},"content":{"rendered":"

\u00c8 partita il 15 aprile la sperimentazione dell’Agenzia delle Entrate sul 730 precompilato, che permette ai contribuenti di avere maggiore autonomia per la compilazione e la consegna. Ma come fare per correggere le informazioni presenti in un\u00a0730 precompilato errato<\/strong>?<\/p>\n

730 precompilato errato<\/h2>\n

Cosa succede se il modello 730 precompilato<\/strong> risulta errato? In questi casi bisogna distinguere se l’errore \u00e8 insito nella precompilazione oppure nelle modifiche del contribuente.<\/p>\n

La prima cosa da sapere \u00e8 che il cittadino ha il dovere di modificare la dichiarazione nel caso in cui il Fisco fornisca un modello precompilato errato. Per quale motivo? Anche se i dati sono stati forniti dal Fisco, il cittadino deve verificarli: la consegna \u00e8 una sua responsabilit\u00e0, che implica la tacita accettazione dei dati forniti.<\/p>\n

Ma come correggere gli errori del 730 precompilato<\/strong>? Usando due modelli a disposizione: il 730 integrativo e il 730 rettificativo.<\/p>\n

Leggi anche ->\u00a0730 precompilato? Lo user\u00e0 solo 1 italiano su 4<\/span><\/span><\/a><\/span><\/strong><\/p>\n

730 integrativo: quando usarlo?<\/h2>\n

Si utilizza il 730 integrativo<\/strong> in caso di informazioni mancanti che per\u00f2 possono generare una differenza di imposta se aggiunti, come spese detraibili o deducibili oppure particolarmente elevate.<\/p>\n

\u00c8 possibile presentare l’integrazione:<\/p>\n

    \n
  • nel nuovo modello 730 entro il 25 ottobre 2015: in questo caso il modello dovr\u00e0 essere interamente compilato utilizzando il codice 1 nella relativa casella “730 precompilato” presente nel frontespizio. Con questa scelta, \u00e8 necessaria l’assistenza di un Caf o di un professionista abilitato.<\/li>\n
  • con il modello UNICO Persone Fisiche entro il 30 settembre 2015, utilizzando l’eventuale differenza di imposte o chiedendone il rimborso.<\/li>\n<\/ul>\n

    730 rettificativo: quando e come usarlo?<\/h2>\n

    Il modello 730 rettificativo<\/strong>, invece, si utilizza in caso di errori commessi non dal contribuente ma dal soggetto che ha prestato assistenza fiscale, come un Caf, un sostituto d’imposta, un professionista abilitato.<\/p>\n

    In questo caso, sar\u00e0 lo stesso soggetto che ha prestato assistenza a procedere alla correzione del modello, calcolando nuovamente gli importi ed elaborando un nuovo modello 730 sul quale verr\u00e0 barrata la casella 730 rettificato.<\/p>\n

    Le scadenze per la consegna del modello 730 rettificato sono:<\/p>\n

      \n
    • ottobre 2015 per integrazione di errori che comportano una variazione d’imposta<\/li>\n
    • 10 novembre 2015 in caso di errore da parte del sostituto d’imposta, del Caf o del professionista<\/li>\n
    • 30 settembre per l’utilizzo del modello Unico Persona Fisica 2015 per integrare la dichiarazione che comporta una variazione d’imposta.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

      Come fare per rimediare a un 730 precompilato errato ed evitare sanzioni? Ecco un approfondimento.<\/p>\n","protected":false},"author":11,"featured_media":2504,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[3,706],"tags":[114,288],"class_list":["post-2499","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fisco-e-tributi","category-come-fare-per","tag-730-e-modello-unico","tag-modello-730-precompilato"],"yoast_head":"\n730 precompilato errato: come rimediare?<\/title>\n<meta name=\"description\" content=\"Come fare per rimediare a un 730 precompilato errato ed evitare sanzioni? 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