Model 730/2024 Checks and Delays in Refunds

The Revenue Agency can identify specific elements of inconsistency during the audits to ensure the accuracy of tax returns. However, it is precisely these elements of inconsistency that activate preventive controlswhich may delay the provision of refunds.
The most common elements of inconsistency include significant deviations between the data declared and those resulting in the Single Certifications and in the previous year’s statementsThese deviations may indicate errors or attempts at tax evasion. Just them discrepancies compared to data sent by external bodiessuch as banks or insurance companies, which communicate to the Revenue Agency information relevant for the tax return, represent another element of inconsistency. Furthermore, the presence of risk situations based on irregularities found in the declarations of previous years may suggest fraudulent behavior or systematic errors.

The Revenue Agency provision of 17 June 2024 (pdf) establishes the criteria for identifying such inconsistencies. In case of detection of one or more of these elements, the Agency may carry out preventive checks within four months from the expiry of the declaration or from its transmission. These checks can be carried out in an automated manner or by requesting supporting documentation.
It is important, therefore, to pay particular attention to avoiding significant discrepancies and providing accurate data to reduce the risk of controls and delays in reimbursements.