Model 730/2022: All items are exempt

The Revenue Agency has announced the latest indications for filing Form 730 in 2022, as well as providing a list of topics that will not be required to file this year. In the following article we see all cases of exemption from compliance.

The law statesExemption from submitting a tax return The taxpayer is not obligated to keep accounting records for those whose income does not exceed 10.33 € tax due.

But the legislation in force also provides for special cases of Exemption from filing Form 730 For people who respect each other Requirementson the principle Revenues: Let’s see them together in the next article.

Model 730: Who is exempt?


This year they Exempted from submitting Form 730 Those who own:

  • a income from work or pension;
  • a main residence incomeand related dependencies and other unrented premises, even if the exemption does not apply if the unrented premises are located in the same municipality as the main residence;
  • a A coordinated and ongoing cooperation relationshipincluding project work (with the exception of non-professional administrative-administrative cooperation operations in favor of amateur sports clubs and associations).

Furthermore, in order to be entitled to exemption 730, it is necessary that:

  • Income is paid by a one blocking agent is obligated to make or pay the withholding taxes by more than one alternative so long as it is certified by the last person who made the adjustment;
  • Discounts for spouse and dependent family members are Because Additional regional and municipal fees are not due.
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Form 730: Income Limits

Office with documents and money accounts (2) minutes

In 2022, it will not be necessary to introduce 730 also for Revenues Derived from:

  • Land and/or buildings (including the main residence and its annexes) up to 500 EUR;
  • The employee works until 8000 Euro;
  • pension up to 8000 Euro;
  • Annuity plus land and / or buildings plus main residence and its annexes until 7500 EUR.

In these cases, one of the necessary conditions for entitlement to exemption is that the period of work or the retirement pension shall not be less than 365 days.

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