Model 730/2022, first deadline on May 31 for IRPEF refunds in July

Model 730/2022, the deadline of May 31st to be marked on the calendar. This is the first useful deadline for obtaining IRPEF reimbursements in a short time, which in case of timely submission of the tax return can be credited already in the pay slip for the month of July. Longer wait in case of reimbursement of more than 4,000 euros.

For the model 730/2022 approaches the first useful deadline for the disbursement of personal income tax refunds in paychecks.

The new data transmission system for the disbursement of the reimbursement due on the basis of the requested deductions rewards taxpayers who transmit the tax return 2022.

If the 730 form is sent by the deadline of May 31, 2022, the liquidation prospectus will be processed by June 15thand the payment of the IRPEF refunds will be made in the first pay slip. The first operations in July for the employeeswhich slip instead of a month for the retirees.

Sui times for payment however, the amount due also affects: if over 4,000 euros the wait is getting longer, in light of the increased checks carried out by the Revenue Agency.

Model 730/2022, first deadline on May 31 for IRPEF refunds in July

The season of tax return 2022 started, albeit in part.

There extension of the deadline from which the pre-filled form 730 2022 will be made available, accessible online starting from 23 May, will have a direct effect on tax adjustment operationsbut awaiting the launch of the declaration do-it-yourself it remains possible to contact CAF and intermediaries.

Despite the progressive implementation of the precompiledI am still many taxpayers who choose to rely on professionals for the compilation and submission of form 730. According to the latest data available, relating to 2020, only 17 percent of the total number of registrants made use of the direct submission of the online declaration, a growing but still marginal number .

Sending the model 730/2022 through CAF or professionals will undoubtedly characterize the first phase of the declarative season, taking into account the postponement of the departure date of the pre-filled in. Moving in time also allows you to anticipate the disbursement date of the personal income tax refundsand the first useful date to be considered is that of May 31, 2022.

For declarations sent within this deadline, the liquidation prospectusie the document that reports the result of the declaration sent and indicates whether a credit or a debit has emerged, will be processed by June 15, 2022.

According to the provisions ofArticle 19, paragraph 2, of the Decree of the Ministry of Finance number 164 of 1999 the IRPEF credit emerging from the tax return is recognized to employees on the first useful salary, and in any case in the month following that in which the withholding agent received the liquidation statement.

The personal income tax refunds will therefore start in July relating to the 730/2022 form sent by the deadline of May 31st.

The wait lengthens for the retireesfor which the adjustment operations are carried out by second month following to the sending one. First useful date for IRPEF refunds in August.

IRPEF 2022 reimbursement linked to the date of presentation of form 730: there is time until 30 September

The new system for the payment of personal income tax refunds, modified byarticle 16-bis of the tax decree n. 124/2019therefore, links the date of presentation of the 730 form and adjustment operations.

The slot thunderstorms are six. In detail, the liquidation statement that allows you to manage the operations resulting from the presentation of the tax return is made available by the following dates:

  • June 15 for declarations submitted by May 31;
  • 29 June for those presented from 1 to 20 June;
  • 23 July for those presented from 21 June to 15 July;
  • 15 September for those presented from 16 July to 31 August;
  • 30th September for those presented from 1st to 30th September.

The last one concerns the taxpayers who send the model 730/2022 by the deadline currently envisaged, that of September 30th. In this case, the IRPEF reimbursement due is paid in October or November, and consequently any debt settlement operations are also postponed.

Model 730/2022, longer wait for personal income tax refunds above 4,000 euros

As usual, the general rules are accompanied by exceptions.

The main one concerns taxpayers who own high-amount personal income tax refunds and exceeding i 4,000 euros.

In this case, the Revenue Agency can in fact carry out preventive checkseffectively extending the terms of disbursement of the IRPEF credit that emerged from the 730/2022 model.

THE additional controls they are triggered in the case of the presence of elements of inconsistencyor:

  • deviation for significant amounts of the data resulting in the payment models, in the single certifications and in the declarations of the previous year;
  • presence of other elements of significant inconsistency with the data sent by external bodies or those exposed in the single certifications;
  • presence of risk situations identified on the basis of irregularities that occurred in previous years.

The Revenue Agency will have four months of time for verification necessary, and the IRPEF refund due may be paid up to six months later the deadline for submitting the tax return.

A much higher wait compared to taxpayers who benefit from refunds of a lower amount, to which are added the specific disbursement rules. In this case, the payment is in fact made directly by the Revenue Agency, and the paycheck is not credited.

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Model 730/2022, first deadline on May 31 for IRPEF refunds in July


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