Statements

Refunds 730 for taxpayers without withholding agent: procedures, timing and possible delays

The Inland Revenue directly disburses refunds to taxpayers without an employer, with longer timeframes and prior verifications that may delay payments.

by Marcello Tarabusi

5 December 2025

3' min read

Translated by AI

Versione italiana

3' min read

Translated by AI

Versione italiana

Since 2012, the 730 form can also be used by taxpayers who have no substitute tax payer and, in this case, the refund is paid out by the Agency. The disbursement time is generally longer than for those who receive the credit in the pay packet, and can sometimes even be postponed to the following year. Let us see why.

Refund without replacement

In the case of filing Form 730 without a substitute, the amounts resulting in credit from the settlement statement are reimbursed by the Revenue Agency.

By now, the 730 has become the new universal form, with which all incomes can now be declared, with the sole exclusion of those with VAT registration. If we add to this extension of the target group, the increasing use of the pre-filled declaration, it is therefore natural that more and more people are using it even if they do not have an employer to make the adjustment: not only the heirs of deceased taxpayers, but also those with foreign income, financial capital gains or cryptocurrency income or subject to separate taxation (e.g. severance pay from the end of a lease).

When there is no possibility of reimbursement by payroll or pension settlement, the taxpayer must request reimbursement directly from the tax agency.

Methods and times of reimbursement

The credit generated by the declaration may also be usedto offset (to reduce advance payments, or to offset it against other taxes in the F24 form). After deducting the part that has already been used or that is to be used as compensation, the remaining surplus is refunded in cash.

Those who submit the 730 without a tax substitute normally have to wait a bit longer than those who take advantage of the credit on their salary or pension, which usually already arrives the month after the form is submitted.

When reimbursement can be delayed

The timing of the disbursement of refunds depends on when the form was submitted (the deadline was 30 September, but it was already possible to send in the pre-filled form before the summer): the file of those who waited until the last day will be processed after that of those who sent in the pre-filled form as soon as it was available. Then there are the normal processing times on the part of the tax office, in addition to the checks on the availability of public funds.

Many have already collected, but in some cases, the refund could arrive as late as 2026. In fact, the Revenue Agency (based on Article 5 of Legislative Decree 175/2014) can carry out preventive checks on the amounts claimed, which slows down the disbursement: the law provides that such checks are made not only on credits exceeding euro 4,000, but also on those of lesser amount, when there are 'elements of inconsistency' according to criteria established by order of the director of the Revenue Agency.

The presence of significant changes with respect to the pre-filled tax return may be a factor, but there is no exhaustive list of cases: the measure of 1 July 2025, like those of other years, refers to the deviation by significant amounts from the data resulting in the payment models, in the single certifications and in the declarations of the previous year, or to the presence of 'other elements of significant inconsistency' with respect to the data sent by external bodies or to those set out in the single certifications. It is clear that these are very 'broad' criteria, which leave room for administrative discretion.

The presence of "risk situations", identified on the basis of past irregularities, is also considered as an element of inconsistency in the 730/2025 model, with a refund outcome: those who have had checks and corrections in previous years may see their refund delayed.