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background-color: #fff; border-radius: 0.5rem; box-shadow: 0 12px 24px rgba(0, 0, 0, 0.12); font-family: sans-serif; content: 'Loading...'; display: flex !important; font-size: 13px; font-weight: bold; line-height: 1; justify-content: center; min-height: 50px; text-transform: uppercase;}#speakup-player:empty{ display: block;} (Adnkronos) - Il 30 settembre è la data ultima per inviare il modello 730 per l’anno 2024. Contestualmente alla presentazione del 730 ogni contribuente può trovarsi in una situazione di debito che prevede il versamento della parte di Irpef dovuta all’erario e non ancora versata oppure in una situazione di credito in cui spetta un rimborso della parte di Irpef già versata ma non dovuta. Oltre alle due situazioni appena indicate, in realtà esiste anche una terza possibilità nella quale il contribuente non deve fare nulla in quanto ha versato l’Irpef nella esatta misura. Nel caso in cui il contribuente si trovi nella situazione in cui risulta a credito Irpef come si procede per richiedere e ottenere quanto spettante? Prima di tutto si deve verificare se presente o no il sostituto d’imposta. Il primo caso prevede il rimborso Irpef per il lavoratore dipendente o il pensionato in presenza di sostituto d’imposta ovvero il datore di lavoro e avviene mediante accredito diretto nella busta paga relativa al mese successivo a quello in cui è stata presentata la dichiarazione dei redditi o mediante rimborso dell’Irpef erogato dall’Inps al pensionato nella seconda mensilità successiva alla data di consegna della domanda. Nel caso, invece, di contribuente senza sostituto d’imposta il rimborso del credito Irpef viene erogato direttamente dall’Agenzia delle entrate sul conto corrente del contribuente, che ovviamente deve aver comunicato all’Agenzia stessa le proprie coordinate bancarie. In alternativa vengono emessi da Poste Italiane titoli di credito a copertura garantiti come gli assegni vidimati che vengono inviati al contribuente. Ricordiamo che in caso di credito Irpef superiore a 4 mila euro l’Agenzia effettua ulteriori verifiche prima di procedere con l’erogazione degli importi. . di Adnkronos   09-08-2024 - 16:15 Link copiato Commenti Leggi la Netiquette

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