Anche se già dallo scorso anno era presente la possibilità di presentare il 730 senza sostituto di imposta che presentava la dichiarazione a credito, da quest'anno grazie al D.L. 69/2013, ovvero il cosidetto “Decreto del fare” è stata introdotta la possibilità di presentare il 730 per i soggetti privi di sostituti di imposta che presentano una dichiarazione a debito.
I soggetti privi di sostituti di imposta sono coloro che eseguono dei lavori per i quali vengono versate delle ritenute d'acconto (vedi i lavoratori occasionali) ma non hanno un datore di lavoro fisso  o coloro che hanno invece un datore di lavoro che versa  soltanto contributi INPS (vedi colf e/o badanti).
E possibile presentare il 730 quindi sia nel caso in cui emerga emerga un credito e sia nel caso in cui emerga un debito.
In quest'ultimo caso, proprio perchè si è in assenza di un sostituto d'imposta che ha il compito di effettuare le trattenute, il contribuente potrà:
- consegnare al CAF o al l'intermediario abilitato, le coordinate del proprio conto corrente per poter inviare gli F24 all'agenzia delle entrate (rischio se il conto è scoperto che il modello F24 venga respinto dalla banca)
- farsi consegnare  il modello F24 compilato dal CAF e procedere al pagamento in modo autonomo.
La data del versamento è o il 16 giugno o il 16 luglio con la maggiorazione dello 0.40% così come avviene per l'unico.
Se invece la liquidazione del 730 evidenzierà un credito, questo potrà essere ritirato in contanti alla Posta fino all'importo di € 999,99. Per importi superiorin invece dovrà essere indicato l'IBAN e l'Agenzia delle Entrate provvederà ad eseguire il rimborso direttamente sul C/C. Se il credito sarà inferiore o uguale a € 12,00 questo potrà essere utilizzato per essere compensato con altri tributi in quanto non verrà eseguito alcun rimborso.

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