The IRPEF reimbursement is an amount of money recognized to taxpayers who, following the tax return, have a credit against the Revenue Agency. This situation occurs when the taxpayer has paid more taxes than they should or is entitled to deductions that have not yet been recognized. The reimbursement is paid directly in the payroll for employees, or by crediting a current account for
the self-employed.
Table of Contents:
When does the 2024 personal income tax refund arrive
The personal income tax refund is credited between June and September 2024, based on the date of submission of the 730 model. Below is the schedule of accreditation dates
:
- 15 June 2024: for declarations submitted by 31 May 2024.
- 29 June 2024: for declarations submitted from 1 to 20 June 2024.
- 23 July 2024: for declarations submitted from 21 June to 15 July 2024.
- September 15, 2024: for declarations submitted from July 16 to August 31, 2024.
- September 30, 2024: for declarations submitted from September 1 to 30, 2024.
Who is entitled to the 2024 Personal Income Tax Refund
The personal income tax refund is due to all taxpayers who, at the end of the tax return, appear to have a credit against the IRS. It is mainly recognized for:
- Employees: both in the private and public sectors, holders of fixed-term or indefinite contracts.
- Self-employed workers: who, on the other hand, must request reimbursement through the PF Income Model, specifying the bank details for the credit.
Only employees will receive the reimbursement directly in their payroll, while for the self-employed and collaborators, the reimbursement will be made by crediting a current account.
How the 2024 Personal Income Tax Refund works in the Payroll
For employees, the personal income tax refund is paid directly in the payroll by the employer, who acts as a substitute for tax. If the amount of the reimbursement is greater than the company’s personal income tax capacity, it will be divided into several subsequent
payslips.
For those who file the return without a withholding agent or through the Income Model, it is necessary to indicate to the Revenue Agency the bank details for accreditation. If the taxpayer has already indicated the IBAN before, it will be sufficient to confirm or update the data
.
Verification of the 2024 Personal Income Tax Refund
Taxpayers can check the status of their refund by accessing the Tax Drawer of the Revenue Agency. Here, under the “Declaration Refunds” section, you can view the amount and status of the refund. Authentication using SPID, CIE, CNS or Enratel credentials is required to access the service
.
What to Do in the Event of Reimbursement Delays
The 2024 IRPEF reimbursement may be delayed for several reasons, including:
- A large amount that requires additional checks by the Revenue Agency.
- Errors in the data provided, such as the IBAN or other personal information.
In case of delays, it is recommended to verify the data entered, contact your employer (withholding agent) for information on the status of the declaration, or contact the Revenue Agency directly.
Personal income tax reimbursement and 730 model
For those who intend to benefit from personal income tax reimbursement through the 730 Model, it is possible to submit the 2024 Tax Return within the indicated deadlines. This year it is possible to choose between the pre-filled declaration or the simplified one, depending on your needs
.
The 2024 IRPEF reimbursement represents an important opportunity to recover sums due to taxpayers, especially for employees. It is essential to follow the correct procedures and carefully check the data entered to avoid delays or complications
.
