Deadline for settling 2024 Irpef debt: 30th of June 2025

When is the deadline to pay the Irpef debt emerging from the 730/2024?

Every taxpayer who submits the income tax return with the 730 form may find themselves in one of the following situations: they have paid more taxes than due and are entitled to an Irpef refund, or they have not paid enough taxes and have an Irpef debt emerging from the 730.

The tax return reconciliation is aimed at understanding whether enough taxes have been paid during the tax year (and, of course, also deducting any deductible expenses that the individual has incurred during the tax year for themselves or their dependents).

If an Irpef debt emerges from the 730, the taxpayer must make the tax payment: if it is a dependent worker or a pensioner, the withholding agent will directly deduct the due taxes from the subsequent pay slips or pension slips.
But what happens if the taxpayer submitted the 730 without a withholding agent?

In this case, the individual must pay the due Irpef (in a lump sum or installments) using the F24 payment form.
However, not everyone knows that the deadline for paying the Irpef is a specific date set on June 30th of each year (for 2024, it was postponed to July 1st since June 30th fell on a Sunday).

This may seem rather odd since the deadline for submitting the 730 is much later: for 2024, it is set on September 30th.
What happens to those who submit the 730 after July 1st and have a debt to the Tax Authority after the Irpef payment deadline?

Let’s try to understand how it works and also to comprehend what happens to those who choose to stagger their debt resulting from the 730 in different installments that fall, of course, after the deadline we just indicated.