Tax refunds: here's how to get them

In the face of tax evasion that continues to be one of the plagues of our tax system, there are Italian citizens, and they are not few, who appear to have paid more tax than they owed. These are honest taxpayers who often in the desire to avoid checks or investigations, or for simple  errors in the compilation of tax returns, find themselves having paid substantially non-due  taxes In order to make the reimbursements of these incorrect payments simpler and more immediate , the Revenue Agency has published a guide  for taxpayers on its website , which explains in detail the  procedure to follow to get back the sums paid in excess.


Model 730 or Unique
for the person making the tax return by the model 730 the repayment of ' personal income tax overpaid, if the amount exceeding EUR 12, will be made directly by the employer or by the institution. In practice the sum due will be credited in the paycheck or in the pension installment starting, respectively, from July and August. In the event of amounts exceeding 4,000 euros, which may be the result of excess payments that have accumulated over the years, after checks and investigations, the reimbursement will instead be paid directly by the Revenue Agency. With regard to declarations with the Unico model, if there is a credit and in the compilation of the Rx box the tax payer opts for the reimbursement (as an alternative to carrying forward the credit to the following year or to offset the credit with other taxes to be paid), it will again be directly the Revenue Agency to repay the sum due.


Other cases: how to ask the question
The guide to the tax payer, then contemplates a whole series of other cases of possible error : from the material error to the duplication of payment up to the total or partial non-existence of the obligation to pay. For all these unfortunate events, the tax payer must submit an application within a certain period of  time from the payment. To be precise within 48 months for income taxes, direct payments, withholding taxes made by the withholding agent, deemed to be directly operated by the State and other public administrations. The deadline instead falls to 36 months for indirect taxes, such as register, succession and donations, tax stamp. The question is presented in simple paperto the competent local office and to it must be attached the  receipts of payments made and certifications of withholding taxes. Obviously, the request can also be rejected and it is then possible to appeal within 60 days from receipt of the rejection order.


How the Revenue Agency pays
Once the error is recognized, the Revenue Agency obviously proceeds with the restitution of the excess amounts, and this can be done in different ways. First of all, if the tax payer has provided the Agency with the coordinates of his bank or  post office account , the refund, whatever the amount, is credited to that account. In the absence of these references, the disbursement can take place in different ways depending on the amounts in question. For amounts up to € 999.99 (including interest) the tax payer will receive an invitation to appear at any post office at which he can redeem cash rebates. If instead the amount over € 999.99, refund is instead performed with the issuance of a promissory nontransferable of the Bank of Italy.

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