Personal Income is a model that allows you to submit your tax return.
Must submit the tax return taxpayers obliged to submit Income Natural persons
Are obliged to use the Income model taxpayers who:
are over for the presentation of the 730 model
in the previous year (that is, the one covered by the declaration) they had business income, also in the form of participation, income from self-employment for which the VAT number is required, “different” income not included among those declarable with the model 730, etc.
they were not resident in Italy in the previous year and / or in the year of presentation of the return
must also submit one of the declarations: VAT, IRAP, Model 770
must file the return on behalf of deceased taxpayers.
The supplementary treatment for the year 2023 is generally due to all employees with an income of up to € 40,000. The amount changes depending on the income brackets ranging from 8,174 (below it is not due) to € 26,600, from € 26,000 to € 28,000 and from € 28,000 to € 40,000.
The supplementary treatment (also called tax bonus) consists of a paycheck contribution that can reach a maximum of € 1200 per year (€ 100 per month), for the benefit of employees who fall within a specific income bracket. The credit is also due to the unemployed in Naspi and will be provided directly by INPS. If you are a domestic worker, on the other hand, you will be able to recover the supplementary treatment on the 730 model or model PF on the next year.
At the cost of