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Italian tax refund claim for taxes overpaid (Irpef, Ires, registration tax)

Anyone who has paid more tax than was due is entitled to a refund: if it was not already claimed in the tax return, they file a refund claim on plain paper, unless a specific form is prescribed, stating the amount, the grounds and the documents proving the right. For income taxes the limit is 48 months from payment, for indirect taxes other than VAT 36 months, and 24 months as the residual rule. The claim is sent by PEC, e-mail, post, online services or handed in at the counter; after 90 days of silence an appeal can be lodged.

Up to date for 2026 — verified on September 25, 2026Official procedure, no printed formGuide: about 45 min

Deadlines

48 months from payment
Income taxes: from each single payment if the basis was already missing when paid (advances, instalment balance, monthly withholding), from the balance payment if the basis arises at that point
36 months
Indirect taxes other than VAT: from payment or, if later, from the day the right to repayment arose
24 months
Residual rule for all taxes, absent specific provisions: from payment or from the day the grounds for repayment arose
31 December of the fifth following year
As an alternative to the claim, an amended return in the taxpayer's favour, counted from the year the return to be corrected was filed
90 days after filing
If the Agenzia does not reply (deemed refusal) an appeal can be lodged

Documents to prepare

  • Receipts for the payments you want refunded (F24, F23 or other)
  • The amount claimed and a statement of the grounds for the refund
  • Documents proving the claim, unless the public administration already holds them
  • A copy of a valid identity document (of both the principal and the delegate, if delegated)
  • The IBAN of the account for the refund, if not already notified to the Agenzia
  • A telephone number or an e-mail or PEC address
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Anyone who paid income taxes (Irpef, Ires) in excess, directly or through withholding by a withholding agent, the State or other public bodies, and did not claim the refund in the tax return
  • Anyone who overpaid or wrongly paid registration tax or other indirect taxes other than VAT, for example on inheritances and gifts
  • Not a VAT credit: annual and quarterly VAT credit refunds follow their own procedures, through the annual VAT return and the Iva TR form
  • Also an intermediary authorised for the online services, on the taxpayer's behalf

Worked example

Sara Conti, a graphic designer in Bologna, pays the same F24 twice

On 30 June 2026 Sara pays her Irpef balance and first advance, 2,400 euros, with an F24, and by mistake the bank debits the same form twice. The second payment of 2,400 euros was never due: Sara has 48 months from that date, until 30 June 2030, to claim it back. She writes a claim on plain paper to the Agenzia office competent for the tax domicile she had when filing the return, states the amount of 2,400 euros, explains the double debit, attaches both receipts and the bank statement, signs it and sends it through the « Consegna documenti e istanze » service, obtaining a filing receipt. Having already given her IBAN to the Agenzia, she will be refunded by bank transfer.

How to fill it in, step by step

  1. Check that the refund was not already claimed in the income tax return and that it does not concern VAT, which has its own procedures.
  2. Work out the time limit: 48 months for income taxes, 36 for indirect taxes other than VAT, 24 as the residual rule, from payment or from the day the right arose.
  3. Identify the office: for income taxes, the one for your tax domicile when the return giving rise to the refund was filed; for registration and other indirect taxes, the one where the deed or inheritance was registered, or otherwise the one for your tax domicile.
  4. Draft the claim on plain paper, unless a form is prescribed: amount claimed, grounds for the refund, supporting documents, phone number or e-mail/PEC.
  5. Sign the claim and attach a copy of your identity document (of both principal and delegate, if delegated).
  6. Send it by PEC, e-mail, ordinary post or through the « Consegna documenti e istanze » web service (Servizi - Istanze - Istanze e Certificati), or hand it in at the counter, and keep the receipt.
  7. Give the Agenzia your IBAN if you have not done so, and if there is no reply after 90 days consider an appeal against the deemed refusal.

Good to know

  • A claim sent to the wrong office is not lost: the receiving office forwards it to the competent one.
  • Approved refunds are paid first by transfer to the bank or postal account whose IBAN you have notified, which is then used for all later refunds.
  • Without a notified IBAN, individuals receive a Poste Italiane certified cheque, to be paid into an account or cashed at a post office within the validity period printed on it.
  • A refusal decision can be appealed; so can a deemed refusal, once 90 days have passed since the claim was filed.
  • The status of refunds can be followed in the cassetto fiscale, from the reserved area.
  • The time limits described are those given by the Agenzia's information sheet in force in 2026.

Common mistakes

  • Using this claim for a VAT credit: VAT refunds go through the annual return or the Iva TR form.
  • Counting the 48 months from the balance when the basis was already missing at the advances: in that case the limit runs from each single payment.
  • Forgetting the documents proving the right to the refund or the copy of the identity document.
  • Not signing the claim: claims must be duly signed.
  • Waiting indefinitely for an answer: after 90 days silence counts as refusal and can be appealed.

Frequently asked questions

How long do I have to claim back overpaid Irpef?

48 months from payment. If the payment was not due when made, the limit runs from each single payment; if the basis arises at the balance, from the date of the balance.

Is there a compulsory form for the refund claim?

No, except where a specific form is prescribed: the claim is made on plain paper with the amount, grounds and documents. The Agenzia provides a template for direct taxes.

Which office do I send it to?

For income taxes, the office for your tax domicile when the return giving rise to the refund was filed; for registration and other indirect taxes, the office where the deed or inheritance was registered, or otherwise the one for your tax domicile.

What if the Agenzia does not reply?

After 90 days from filing a deemed refusal arises, which can be appealed just like an express refusal.

Go further

Related forms

Official sources

Read in Italian

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.