Reimbursement of 730/2024 tax relief: available payment methods.

How to Receive Income Tax Refunds in Italy

During the tax season in Italy, taxpayers may find themselves eligible for an income tax refund if they have overpaid their taxes.
The process for receiving this refund depends on whether the taxpayer has a substitute tax collector or not.

Refund with Substitute Tax Collector

For employed individuals or retirees with a substitute tax collector (employer or the National Social Security Institute – INPS), the income tax refund is typically processed directly through the salary or pension payment.
The refund is usually issued in the following month after the tax return submission.

The substitute tax collector receives a form (Modello 730-4) from the Revenue Agency with the necessary details to process the refund or any additional payments owed by the taxpayer.
In the case of owed taxes, the collector deducts the amount from the salary or pension and remits it to the tax authorities.

Refund for Taxpayers without Substitute Tax Collector

If the taxpayer does not have a substitute tax collector, the income tax refund is directly credited to their bank account by the Revenue Agency.
The taxpayer must have provided their IBAN (International Bank Account Number) for this purpose.

In situations where the bank details are not provided, the refund is issued through guaranteed payment instruments like certified checks issued by the Italian Post Office.
The taxpayer can then deposit the check into their bank account or encash it at a post office.

It’s worth noting that if the income tax refund exceeds €4,000, the Revenue Agency conducts additional verification before disbursing the funds.

Non-Receipt of Income Tax Refund

In rare cases where the income tax refund is not received, the taxpayer should first seek clarification from their substitute tax collector or the tax professional who assisted with the return filing.
If satisfactory answers are not provided, an appointment can be scheduled with the Revenue Agency.
Appointments need to be booked online or via telephone.

Furthermore, if an entitled income tax refund remains unpaid, the taxpayer has up to 10 years to claim it by submitting a formal request to the Revenue Agency.