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Request for a refund of income tax paid but not due (Italy)

Italiano
Italy
Tax & Finance
Application
Print & sign
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This document is in Italian

The PDF you download is in Italian — that is the language it has to be filed in, so it is not translated. Everything on this page is here to tell you what it says.

For anyone who paid an Italian income tax by F24 that was not due, or more than was due – a double payment, a wrong amount – and cannot recover it through the tax return. The request goes to the Agenzia delle Entrate office for the taxpayer’s tax domicile within 48 months of the payment (article 38 of Presidential Decree no. 602/1973). It is exempt from stamp duty. If the Agency stays silent for 90 days, an appeal can be made to the tax court (Corte di giustizia tributaria).

  • Made for use in Italy
  • Last updated October 14, 2026

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When to use this document

  • You paid the same tax payment twice and want the money back from the Italian tax agency.
  • You typed the wrong amount when paying the tax and paid too much.
  • You paid a tax that later turned out not to be owed at all.
  • You want to ask in writing for a refund of tax paid unnecessarily in Italy.

What you fill in

The details the document asks for.

  • Applicant
  • Applicant's address
  • Applicant's codice fiscale (Italian tax code)
  • Phone and e-mail or PEC for replies
  • How the letter is sent (printed above the recipient)
  • Revenue Agency office you are writing to
  • Office's address or PEC (from the act or the Agency's website)
  • City
  • Date
  • Amount
  • Type of tax
  • Tax year or period
  • Date of payment
  • Tax code on the F24 form (codice tributo)
  • Amount paid
  • Reason for the refund
  • Grounds
  • IBAN

Common questions

How long do you have to claim back income tax overpaid in Italy?
For direct payments of income tax the request must be made, on pain of forfeiture, within 48 months of the payment date (article 38 of Italian Presidential Decree no. 602/1973). Other taxes have their own terms: VAT, registration tax and municipal taxes such as IMU and TARI follow different rules, and municipal-tax refunds are asked of the Comune. Keep the F24 receipt, which proves the payment date.
What can you do if the Italian Revenue Agency does not answer the refund request?
After 90 days without an answer a tacit refusal arises, which can be challenged before the first-instance tax court (Corte di giustizia tributaria di primo grado); against an express refusal the appeal must be filed within 60 days of notification (articles 19 and 21 of Italian Legislative Decree no. 546/1992). Before appealing you may send the office a reminder by PEC. From 1 January 2027 these rules move into the Consolidated Act on Tax Justice.
Can overpaid tax be recovered through the Italian tax return instead?
Often, yes, and it is the simplest free route: a tax credit shown in the pre-filled 730 or Redditi return is refunded or offset without any request. The refund request is for payments the return does not put right, such as an F24 paid twice or a tax paid by mistake by someone who did not owe it. In the province of Bolzano the Agency also accepts the request in German, in the Aosta Valley also in French.

How you can sign this document

  • Print it and sign by hand. The signature lines in the document are left blank on purpose — sign on them in ink.
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