checks that delay reimbursements

In case of checks on tax returns the refunds they arrive late.

With the provision of the Revenue Agency approved yesterday, 17 June 2024, the criteria for identifying the elements of inconsistencyrelating to reimbursement controls of the 730/2024 form.

Preventive checks are triggered by both the deviation of the data from those of the data unique certifications and of tax returnsand the presence of elements of inconsistency with the data that have been communicated by external bodies.

The checks are also foreseen in the case of refunds of amount exceeding 4,000 euros.

Model 730/2024: controls that delay reimbursements

The provision of the Revenue Agency of 17 June 2024 establishes the criteria for identifying the elements of inconsistency that trigger the refund controls relating to the 730/2024 model.

The Financial Administration puts into practice what is established by Budget Law 2016in article 1, paragraph 949.

This provision gives the Revenue Agency the possibility to carry out preventive checks on tax returns presented:

  • directly from taxpayer;
  • through your own authorized intermediary.

The main elements that lead to checks by the Revenue Agency are:

  • the deviation for significant amounts of the data resulting in the payment forms, in the single certifications and in the declarations of the previous year;
  • the presence of others elements of significant inconsistency compared to the data sent by external bodies or to those exposed in the unique certifications.

The Revenue Agency provision also establishes that:

“The presence of risk situations identified on the basis of irregularities that occurred in previous years is also considered an element of inconsistency in tax returns form 730/2024 resulting in reimbursement.”

Checks can also be carried out if the reimbursement exceeds the amount of 4,000 euros.

In such cases the Revenue Agency can carry out preventive checks automatically or by requesting supporting documentation.

The time period within which checks can be carried out is 4 monthsconsidered:

  • from the tax return deadline;
  • from the transmission of this declaration, if made after the deadline.
Revenue Agency – Provision of 17 June 2024
Identification of the criteria for the Financial Administration’s checks on tax returns.

Form 730/2024: which declarations are subject to checks by the Revenue Agency

The provision of the Revenue Agency has established the criteria that can lead to controls of tax returns.

The checks can concern the declarations, without distinction between them subjects who sent them.

Control object can be i 730/2024 models:

  • sent independently by taxpayer;
  • transmitted by tax withholding agent who provides tax assistance;
  • forwarded by CAF;
  • sent by qualified professionals.

THE preventive checks by the Financial Administration are not the only ones that can be carried out on tax returns.

Generally speaking, in the case of sending the pre-compiled form 730/2024 there are no checks.

In the case of data changes, however, the taxpayers’ declarations may be subject to checks.

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