The Model 730 refund didn't arrive in July: why is it late?

"I filed Form 730/2025 , why didn't I receive my refund with my July paycheck?" This question has been a recurring one among many taxpayers these days, who haven't yet received the tax credit with their salary. In theory, if the tax return was filed on time in June, the tax credit should be paid out this month.

What are the reasons why the refund hasn't arrived? Let's start by reassuring our readers: everything is correct if the 730/2025 Form was submitted between June 21st and June 30th; in this case, the process will be postponed until August .

What is the Model 730 refund?

Immediately after submitting the 730/2025 Form, the Revenue Agency begins refunding taxpayers the excess taxes they have paid .

Let's first understand what a refund is. To put it simply, it's the credit resulting from the adjustment between the taxes the individual taxpayer actually owes and the amount actually withheld from their salary or pension in 2024.

The calculation also takes into account any costs that the individual has incurred during the year: interest on mortgages , healthcare expenses and tax deductions for dependent family members , to give just a few examples.

The refund season begins in July, at least for those who submitted the 730/2025 Form before June 20. Taxpayers receive their dues directly in their paychecks .

What are the refund times?

Refunds due following the filing of the tax return are strictly linked to the date by which the 730/2025 Form is sent to the Revenue Agency.

Processing the amount due to taxpayers requires time. First, the ADE must perform the various calculations, then the withholding agent —the employer or the social security institution paying the pension—must receive the communication from the tax offices. At this point, the amounts due are credited to the employee.

Reimbursements will begin to be paid out to employees in July. However, there's no guarantee the amount will actually be paid to those entitled to them by the end of this month.

Refund dates
👨‍💼 Employed workers	From July, directly in your paycheck
👵 Retirees	From August, directly on the INPS pension
📄 Taxpayers without a tax withholding agent	From December, with direct bank transfer from the Revenue Agency
📌 Model submitted by June 20th	Reimbursement for workers in July In August for retirees
📌 Model submitted after June 20	Refund from August/September onwards

Why didn't the refund arrive in July?

At this point, we return to the opening question. Why hasn't a taxpayer already received a refund if they submitted Form 730/2025 by June 20? There are several reasons why this could happen.

Form 730/2025 submitted late

The taxpayer completed and submitted the tax return by the deadline to the CAF or the qualified professional , but the latter may have forwarded it to the Revenue Agency at a later time.

As mentioned previously, the ADE sends the withholding agent the refund information based on the date it received the documentation. If the documentation was received after June 20th, the refund is postponed until August or September.

Insolvent tax substitute

The withholding agent may not have sufficient tax capacity to provide the credit. In other words, they may not withhold enough tax from employees to issue the refund. At this point, the credit cannot be repaid with the paycheck, and the employer refuses to pay the refund .

When this situation occurs, the refund may be paid over the following months .

Alternatively, it could be reported within the single certification and the credit could be carried forward to the following year.

Should this situation occur, the taxpayer loses nothing. The available credit can be used in Form 730/2026 or the Revenue Agency can be asked to issue the refund directly.

In this case, the timescales are slightly longer.

Retired status

Pensioners receive their refund one month later.

INPS pays the due amount starting from August , not July.

Therefore, filing your tax return by June 20th allows you to receive the credit starting next month or in September. Receiving your refund a month or two late is normal for retirees.

Taxpayers without a tax withholding agent

A somewhat peculiar situation exists for taxpayers who submitted Form 730/2025 without a tax withholding agent . In this case, the refund is not paid in July because it isn't paid through the paycheck.

Payment is made directly by the Revenue Agency, but with slightly longer processing times. It's necessary to wait until December 2025.

Refund freeze for those in debt

Finally, it's worth mentioning one of the extreme situations taxpayers may find themselves in. Legislative Decree no. 110/2024 introduced the forced offsetting of tax credits and tax debts .

If a taxpayer is entitled to an IRPEF refund exceeding €500 and has outstanding tax debts , the Revenue Collection Agency conducts a preliminary audit.

If unpaid debts arise, the Ader offers the taxpayer compensation . The taxpayer has 60 days to accept the offer. If accepted, the tax credit is used to partially or fully repay the debts .

If the taxpayer refuses the proposal, the refund is suspended until December 31st of the following year. During this period, the collection agent has the option of initiating enforcement action to collect the debts.