Tax return 2023: the news


In the new 730 models of 2023 and the income model there are some innovations , such as the remodulation of income categories and the redefinition of deductions for employment income, pensions and similar employment income. When, from March 2022, the one-off flat- rate allowance was introduced for dependent children aged 20, the rule of the deduction of family members also changed, as did the declaration of “dependent family members”. 


 There are also additional bonuses relating to the installation of integrated storage systems in renewable energy plants and customized operating costs, without forgetting the exercise programs for chronic diseases or physical disabilities carried out in groups under the guidance of a professional to improve the activity health, well-being and quality of life and promote socialisation.

The new model also provides for a tax deduction for donations to ITS Academy foundations. The additional allowance is equal to 30 percent of the amounts disbursed, and is increased to 60 percent if the expenses are directed to ITS Academy foundations operating in regions with an unemployment rate higher than the national average. The Superbonus, Sismabonus and Ecobonus concessions for building interventions remain approved .

New codes added to the 770/2023 model for the management of deferred payments. Furthermore, the corresponding codes will remain active in the summary tables to reflect the payments made in 2022 as part of the amortization plan aimed at combating the Covid-19 crisis. The SO section instead introduces a new booklet for the management of ordinary and alternative Individual Savings Plans (PIR).



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