770 semplificato e Certificazione Unica: al vaglio l’eliminazione delle duplicazioni.
Con l’introduzione della Certificazione Unica si è verificata una duplicazione di informazioni già contenute nel modello 770 Semplificato.
Nel Disegno di Legge di stabilità 2016 si sta valutando la possibilità da un lato di incrementare i dati da trasmettere attraverso l’invio della Certificazione Unica, dall’altro di inviare il modello 770 Semplificato con informazioni che non siano già in possesso dell’Amministrazione Finanziaria.
Pertanto, la Certificazione Unica risulterà più dettagliata e assumerà valenza dichiarativa, e il 770 Semplificato sarà depurato delle informazioni di dettaglio dei singoli percipienti.
Per permettere l’aggiornamento dei software, si sta valutando la possibilità, per la scadenza del 7 marzo 2016 di integrare le nuove Certificazioni Uniche esclusivamente con i dati necessari per la predisposizione del 730 precompilato, lasciando per il 2016 il differimento alla data di presentazione del 770 semplificato dell’invio delle informazioni mancanti.
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