Italian Tax Office Details 730 Debt Instalment Options

The Italian tax authority explains that taxpayers who owe money after filing the 730 return can spread the debt over multiple installments. If the return is submitted by the end of June, employees may receive up to six monthly installments deducted from their salary, while pensioners can be offered up to five installments deducted from their pension statements. The first and second advance payments are required, but only the balance and the first advance can be rate‑spread; the second advance must be paid in full. Payments can be collected through the employer, INPS or directly via an F24 form.

Separately, many pensioners are not receiving 730 refunds because no IRPEF was withheld from their pensions during the year. Without prior tax payments, the system cannot generate a credit, even when deductible expenses such as medical costs are reported. Consequently, pensioners whose incomes fall below the taxable threshold receive a zero rebate despite filing the return.