The 2024 IRPEF reimbursement represents an important opportunity for employees to receive a payroll credit. In this guide, we will explore in detail what the personal income tax refund is, when it arrives, who is entitled to it and how it works
.
Table of Contents:
What is the 2024 personal income tax refund?
The IRPEF reimbursement is a sum that is recognized to employees who, after filing their tax return with the 730 model, have a credit against the Revenue Agency.
This credit may result from various situations, such as the overpayment of taxes or the non-receipt of amounts
due.
How does it work?
After sending the 730 model, if the worker appears to have a credit, it is reimbursed directly in the paycheck. The company or employer, acting as a withholding agent, credits the amount due to the worker. If the amount of the reimbursement is greater than the personal income tax due by the company, the reimbursement will be divided over several payrolls
.
When does the personal income tax refund arrive in the payroll?
The 2024 IRPEF reimbursement is credited the month following the filing of the tax return. Here are the accreditation dates
:
- June 15, 2024: for declarations submitted by May 31, 2024.
- 29 June 2024: for declarations submitted from 1 to 20 June 2024.
- July 23, 2024: for declarations submitted from June 21, 2024 to July 15, 2024.
- September 15, 2024: for declarations submitted from July 16, 2024 to August 31, 2024.
- September 30, 2024: for declarations submitted from September 1 to 30, 2024.
Who is entitled to personal income tax reimbursement?
The 2024 IRPEF reimbursement is intended for all employees with a subordinate contract, both fixed-term and indefinite, who have a tax credit. This includes workers in the private and public sectors, according to the rules established for the reimbursement of personal income tax for public administration employees. On the other hand, it is not up to self-employed workers or collaborators, who must use the PF Income model for possible reimbursements
.
How to know if the personal income tax refund is due?
To check if the personal income tax refund is due and to know the exact amount, it is necessary to access the tax drawer on the website of the Revenue Agency. It is possible to log in with SPID, CIE, CNS or Enratel credentials and consult the item “
Refunds from declaration”.
What to do in case of delays?
The 2024 IRPEF reimbursement may be delayed for various reasons, such as large amounts that require extensive checks or errors in the data provided. In case of delays, it is advisable to
:
- Verify that all the information transmitted, including the IBAN, is correct.
- Contact the employer for information on the status of the declaration and the crediting of the IRPEF credit.
- Contact the Revenue Agency directly for clarification.
Recall that non-disbursed personal income tax refunds must be prescribed within 10 years from the filing of the tax return.
