Decrees save 730: changes to 2025 Irpef advances to avoid errors in tax returns
Race against time to update software and pre-compilation forms that the Inland Revenue will release from 30 April onwards
by Marco Mobili
3' min read
3' min read
The Save 730 decree is expected in the Holy Week, and in particular for the Irpef 2025 advance payments.
On 25 March last, the Ministry of Economy and Finance itself had taken note of the complaint made by CGIL and the Caf on the error contained in the now upcoming income tax return and which, on balance, would have obliged taxpayers with debts for 2025, with incomes in addition to those already subject to withholding tax, to pay IRPEF advances taking into account the tax still based on four rates and not on three as amended by the tax reform with the 2023 implementing decree.
The three-rate down payment
.Barring any last-minute changes of course, therefore, before Easter the new decree-law will translate the clarification provided at the end of March into law, thus sheltering the first pre-compiled declarations that will be put on line by the Inland Revenue Agency from 30 April next.
The decree will therefore intervene on the legislative decree with which the government reduced from 25 to 23% the Irpef rate for incomes from 15,000 to 28,000 euro and the raising of the employee deduction from 1,880 euro to 1,955 euro, providing that this new discipline would not apply to advances for the tax years 2024 and 2025.
But with the stabilisation of the new three-rate Irpef curve in the last budget law, this public accounts safeguard clause introduced because the Irpef reform was introduced on a temporary basis no longer has any reason to exist. That is why the reference in the decree establishing the three-rate Irpef to the 2025 advance payments will be deleted in the new emergency measure.
