One of the classic questions that taxpayers ask themselves when submitting the tax return 730 concerns the ways in which the reimbursement of any credit due is foreseen. Referring to the article Model 730/2021: refunds, withholdings, payments for more information, see below when refunds arrive.
In general, starting with the remuneration for the month of July, the employer or the pension institution he must
- make reimbursements relating to personal income tax and the dry coupon o
- withhold any sums due.
Attention should be paid to the fact that if the amount resulting from the return is less than or equal to 12 euros, the credit will not be refunded by the withholding agent.
And the retirees? For retirees, these operations are carried out starting from August or September.
Another factor that can cause a slowdown in the repayment of credit, consists of controls. In fact, in the cases provided for by law, the Revenue Agency may carry out preventive checks on the 730 form submitted, within four months of the deadline set for the transmission of the return, or of the transmission, if this is after that deadline. The reimbursement due at the end of the preventive control operations is paid by the Revenue Agency on the taxpayer’s IBAN within the sixth month following the deadline for the transmission of the return, or from the date of transmission, if this is subsequent to said term.
In the case of 730 pre-completed or ordinary presented in the absence of a substitute if a credit emerges from the declaration presented, the reimbursement is made directly by the tax authorities:
- If the taxpayer has provided the Revenue Agency with the details of his bank or postal current account (Iban code), the refund is credited to that account. The accreditation request can be made online through the specific application available on the website www.agenziaentrate.gov.it or at any office of the Revenue Agency.
- If no current account details have been provided, the refund is made through credit instruments to cover guaranteed issued by Poste Italiane SpA