APPROVATO IL MODELLO 730/2012 Stampa
Area Fiscale e Amministrativa - Dichiarativi ed Adempimenti telematici
Mercoledì 18 Gennaio 2012 13:17

Con provvedimento pubblicato ieri,  17 gennaio 2012 sul sito dell'Agenzia delle Entrate http://www.agenziaentrate.it l'Agenzia ha approvato la versione definitiva del modello 730/2012 e delle relative istruzioni.
Le novità del modello sono principalmente 3:
- introduzione di due diverse colonne nel quadro B, quello dei fabbricati,  per dare la possibilità al contribuente di beneficiare della cedolare secca (imposta sotitutiva del 21 o 19%)  sui fabbricati;
- inserimento nel quadro C di una nuova sezione, la sesta, che permetterà di indicare il contributo di solidarietà  2011;
- inserimento nel quadro E di una nuova sezione, la sezione IIIB, che dovrà obbligatoriamente essere compilata da chi usufruirà della detrazione del 36%. In tale sezione andranno indicati i dati catastali identificativi oggetto di ristrutturazione.
Si ricorda inoltre che la Legge di Stabilità ha confermato il taglio dei compensi agli intermediari o CAF riducendo gli importi erogati da € 16,00 ad € 14,00 per l'elaborazione e presentazione del singolo 730, e da € 32,58 ad € 26,00 per ognio eleborazione del modello 730 congiunto. Si potrebbe quindi registrare un aumento dei compensi richiesti per l'elaborazione del modello stesso.
Lo studio, come nei precedenti anni proporrà un prezzo speciale di € 25,00 + iva e cnpa per i primi 100 clienti che sottoscriveranno il servizio di elaborazioen e compilazione online

 

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