The taxpayer is entitled to obtain a refund in both cases.
Let’s see who is entitled to a 2020 tax refund and how to request it.
When the credit results from the tax return
When the credit results from tax declaration, the taxpayer can choose between three options:
1) get a refund
2) ask for credit compensation with other taxes to be paid
3) carry over the credit to the following year
Once the reimbursement option has been chosen, the taxpayer in completing the RX form of the Income Persons form must indicate that he wants to have the refund.
Who is entitled to a 2020 tax refund and how to request it
Before repaying the credit, the Revenue Agency will have to carry out checks.
Once the credit has been ascertained, the refund will be made.
If the taxpayer uses the model 730 will be able to obtain a refund directly from the pension institution with the installment of the pension or by the employer with the paycheck.
Otherwise, you can submit directly to the Inland Revenue office where therefund request.
The request must attach the certification of the pension institution or employer certifying that he has not reimbursed the taxes or made the adjustment.
When the credit is not shown in the tax return
For other cases, the taxpayer must submit the application directly to the Inland Revenue.
The request must be notified by registered mail with return receipt to the Office of the Revenue Agency where the taxpayer resides or presented directly by hand and registered.
For indirect taxes, the application must be submitted to the office where the deed or succession was registered.
The deadline for filing the application
The taxpayer can submit the refund request within 4 years from the date of the payment of the undue.
After this time has elapsed, the right will be prescribed and the taxpayer will no longer be able to request it.
How taxes are refunded
If the taxpayer has provided the Inland Revenue Agency with the bank details of his / her current or postal account, the credit of any amount it will be credited to the indicated account.
If, however, he has not provided the coordinates, the taxpayer will receive an invitation to go to any post office to collect the refund of amounts up to € 999.99.
For amounts greater than 999.99 and up to 51,645.69 the taxpayer will receive payment or by issuing a money order of the Bank of Italy or if you have communicated the bank details by crediting the account.
For amounts greater than 51,645.69 the refund will be made exclusively by crediting the bank or postal account for security reasons.
If the application is rejected
Should the refund request be rejected, the taxpayer may file a complaint / mediation request or an appeal before the competent Provincial Tax Commission within 60 days of notification of the rejection order.
If, however, the office does not respond to the request for reimbursement, it must be considered rejected by virtue of the so-called silence refusal.
After 90 days from the submission of the application and within the limitation period, the taxpayer may submit a complaint / mediation request or appeal to the Tax Commission.
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