Refund 730, when it arrives: the credit calendar

From next May 2, the pre-compiled version of the 2023 model 730 on last year’s income will be available on the Revenue Agency portal. Let’s find out when the refunds are due

From Tuesday 2 May it will be possible to complete the pre-compiled version of the 730/2023 model on 2022 income through the Revenue Agency portal. All those who earned income in the year 2022 and do not fall under the exemption hypotheses are required to submit the document listed by the institute Let’s therefore analyze in detail what the timing will be for the 730 refunds of 2023.

Refunds with withholding agent

The withholding agent, i.e. the employer or the pension institution, carries out a series of operations on behalf of the Treasury, carrying out the 730 adjustment and withholding or repaying the sums due. In the case of employees, the withholding agent must make the refunds relating to income tax and dry coupon, starting from the remuneration for the month of July. Reimbursement will instead always be paid in a pay slip, for those who send the declaration later, at the first paycheck. As far as retirees are concerned, the institution will take care of the repayment of the sums starting from the month of August or September.

Refunds with withholding agent made by the Revenue Agency

In certain cases, the Revenue Agency preventive checks on the model presented within four months of the deadline set for the transmission of the declaration. At the end of these checks, the refund will be paid by the Agenzia delle Entrate itself within the sixth month following the deadline set for the transmission of the declaration, or from the date of transmission, if this occurred within said deadline.

Refunds with Inps as withholding agent

For retirees who have indicated Inps as withholding agent, the refunds will arrive starting from the August slip, as also happened for 2022. In fact, the month of August will coincide with the matching operations of the accounting results of the 730 models for retirees who have opted for INPS as withholding agent, and whose flows are received by 30 June.

Refunds without withholding agent

If no withholding agent is indicated in the pre-compiled or ordinary 730 form, the reimbursement will be made directly by the Financial Administration of the Revenue Agency, and will take place on the basis of the processing times of the file. To speed up the operations, it is necessary to provide the institution with the coordinates of the current account on which you intend to receive the refund, by making the online application, using the appropriate digitally signed form and sent via PEC to any provincial department of the Revenue Agency, or by handing in the model to any office by attaching a copy of an identity document.