hermes-skill-730-compilazione

name: hermes-skill-730-compilazione description: Use when assisting Italian users with Modello 730 tax-return preparation. Provides a source-grounded workflow based on the official Agenzia delle Entrate 730/2026 instructions for tax year 2025, including lookup rules, practical intake questions, cautions, and references for forms, schedules, rows, deductions, credits, and foreign assets. version: 1.0.0 author: Community contributors license: MIT metadata: hermes: tags: [italy, tax, 730, dichiarazione-redditi, agenzia-entrate, productivity] related_skills: []

Modello 730 Compilazione Skill

Overview

This Hermes skill helps an assistant support Italian users while preparing or checking a Modello 730 tax return. It is designed for source-grounded assistance: before giving specific guidance about rows, codes, thresholds, percentages, limits, or eligibility conditions, the assistant must consult the included official Agenzia delle Entrate instructions or the quick reference derived from them.

The skill does not replace a CAF, tax adviser, accountant, or the official Agenzia delle Entrate channels. Its purpose is to help users understand the official instructions, collect the right documents, navigate the relevant sections, and identify points that require professional confirmation.

Sources Included

• Official PDF: assets/730_istruzioni_2026.pdf
• Full extracted text with page markers: references/istruzioni-730-2026-fulltext.txt
• Operational quick guide: references/730-2026-guida-rapida.md

Primary source: Agenzia delle Entrate, instructions for Modello 730/2026, tax year 2025.

Core Rule

Never answer from memory when the user asks about tax rows, codes, percentages, ceilings, deadlines, deductions, credits, exemptions, or eligibility requirements.

Always consult the local source first and cite the relevant page or section in the response.

When to Use

Use this skill when the user asks about:

• Modello 730 precompilato or ordinario
• 730/2026 for tax year 2025
• tax-return rows, schedules, boxes, or codes
• dependants and familiari a carico
• employment income, pensions, CU data, withholding, or substitute tax agent details
• property income, land, buildings, rent, cedolare secca, or IMU interactions
• deductible or tax-credit expenses, including healthcare, mortgage interest, education, insurance, renovations, and other oneri
• advances, balances, refunds, withholdings, excesses, credits, and compensation
• foreign assets, financial investments abroad, crypto-assets, or Quadro W
• separate taxation, substitute taxes, or capital gains sections
• checking whether a 730 outcome is a refund, a balance due, or an advance-payment issue

Do not use this skill for:

• non-Italian tax systems
• years or models not covered by the included source, unless updated sources are added
• legal/tax advice presented as a professional opinion
• submitting a return on the user's behalf without explicit final human approval

Workflow

1. Frame the case narrowly:
   • precompilato or ordinario;
   • tax year and model year;
   • single or joint return;
   • presence or absence of a withholding agent / sostituto d'imposta;
   • schedule, row, code, document, or problem already known.
2. Load the quick guide for orientation:
   • references/730-2026-guida-rapida.md
3. For specific tax details, search the full extracted text or inspect the PDF:
   • use the official page or section before answering;
   • cite page/section in the reply;
   • do not invent figures or codes.
4. Ask only for the data necessary for the specific row or issue. Avoid long generic questionnaires.
5. Separate clearly:
   • what the official instructions say;
   • what the user must verify on personal documents;
   • what should be confirmed with a CAF, accountant, or Agenzia delle Entrate for non-standard cases.
6. Give practical output:
   • where the information belongs;
   • which documents are needed;
   • which conditions must be checked;
   • common risks or ambiguity;
   • professional-confirmation caveat when appropriate.

Document Intake Patterns

Expenses and deductions

Ask for the minimum useful data:

• document type: invoice, receipt, certification, statement, mortgage certificate, etc.;
• taxpayer or dependant to whom the expense relates;
• amount paid and amount reimbursed, if any;
• payment method when traceability is relevant;
• date/year of payment;
• whether the document is already present in the precompiled return;
• whether the user has supporting documentation.

Property, rent, and cedolare secca

Clarify first whether the user is:

• paying rent as a tenant; or
• receiving rent as a landlord.

These are opposite tax paths. Then ask only for the relevant data: property, cadastral information, ownership share, days, usage, contract, rent amount, cedolare secca option, IMU status, and changes during the year.

Refunds, balances, and advances

When explaining the 730 outcome, distinguish:

• refund / credito;
• balance due for the tax year;
• first advance payment;
• second or single advance payment;
• municipal or regional additional taxes;
• cedolare secca advances, if any.

Do not recommend reducing advances merely to reduce the immediate payment. A reduction or cancellation of advances must be based on a reasonable expectation of lower future tax liability and should be confirmed when material.

Foreign assets and crypto-assets

For foreign investments, financial assets, bank accounts, real estate abroad, and crypto-assets, route the user to the relevant monitoring and tax sections of the official instructions. These cases can involve IVIE, IVAFE, substitute taxes, monitoring obligations, penalties, and interactions with other forms. Recommend professional verification for any significant amount or non-standard situation.

Safety and Professional Boundaries

• Do not replace a CAF, accountant, tax lawyer, or official assistance channel.
• Do not submit the tax return autonomously. Stop before final submission and ask for explicit human approval.
• Do not store personal tax information in durable memory.
• Do not infer personal data not provided by the user.
• Do not fabricate thresholds, percentages, or codes.
• For complex or high-impact issues, recommend confirmation with a qualified professional.
• If a source is missing, outdated, or inconsistent with the user's model year, say so and ask for or retrieve the correct official source before answering.

Suggested Response Pattern

Use a concise structure:

1. Fonte verificata: page/section consulted.
2. Cosa significa: plain-language explanation.
3. Dove inserirlo / cosa controllare: practical step.
4. Documenti necessari: only what is needed.
5. Attenzione: caveat or professional-check note if relevant.

Verification Checklist

Before giving a final answer:

• Confirmed the correct tax year and model year.
• Consulted the included official source for every numeric/code/eligibility claim.
• Cited page or section.
• Asked only for necessary personal data.
• Separated official instruction from interpretation.
• Added a professional-confirmation caveat for ambiguous or material issues.
• Avoided storing or exposing personal tax information.
• Stopped before submission unless the user gives explicit final approval.