When introduces the 730 model it is necessary to proceed with theindicate the withholding agent who will take care of the tax adjustment: to withhold any debts from the paycheck or to credit any refunds to the salary. But the withholding agent may vary during the year, for those who change, for example, employer. But also for those who leave their jobs to retire.
In this case, there are two situations that can arise: change of withholding agent after presentation of 730/2023 (in which the old withholding agent was therefore indicated) or, change that takes place between the presentation of the tax return. How should we behave in both cases? How can I receive a refund from the right withholding agent and not have to delay receiving the sums due? Let’s see how to behave.
730/2023, what happens if the withholding agent changes
Who is the withholding agent?
The withholding agent can be a public or private entity. Its job is to to replace the taxpayer in relations with the tax authoritiesto. In the case of employees, the withholding agent is usually the employer. In the case of pensioners, it is usually the social security institution that pays the pension (for the majority of pensioners, therefore, INPS).
In domestic work, on the other hand, although there is an employment relationship, the employer does not also act as a withholding agent and it is the worker himself who has to settle his tax situation with the administration.
The role that the withholding agent plays in the process of submitting the 730 model is fundamental given that he must carry out the tax obligations on behalf of a different subject, i.e. one of his employees.
L’the obligation to indicate the withholding agent exists only if the return is presented with model 730since if you choose to present it with the Redditi Pf model, it is the taxpayer who must directly fulfill his tax obligations either by paying with the F24 model or, in the case of a credit, by receiving a refund directly from the Revenue Agency.
Withholding agent that changes after the presentation of the 730/2023 model
The thing that must absolutely be remembered and kept in mind when the 730/2023 model is presented is that the withholding agent that you indicate must be the one that at the time of sending it is effectively its own withholding agent. Even if it is already known in advance that it may change after the declaration is sent.
If the withholding agent changes after submitting the returnindeed, that will suffice submit a type 2 supplementary 730 model with which the tax administration is notified of the new withholding agent who will deal with the fulfillment of the tax obligations. Without the need to change the declaration but integrating the one presented only with the new withholding agent.
However, this type of supplementary 730 cannot be presented if the model without withholding agent or if a supplementary payment has already been submitted by crossing out code 1 or 3.
In this case it is essential that the withholding agent previously indicated on the tax return proceeds with a communication of denial to the Revenue Agency. If the withholding agent indicated does not refuse, he will be required to carry out the tax adjustment even if the taxpayer is no longer his employee.
Withholding agent changing before refund, what to do?
It may happen that an employee presents the tax return in June or July, even knowing that in September he will have access to the pension and that your withholding agent will therefore change during or before the repayment. How should we behave in this case? Which withholding agent should be indicated?
The argument that applies is always the one mentioned above. The withholding agent to indicate is always the one you have at the time of submitting the return. You cannot choose to include INPS as a withholding agent in July if the institution will only become a withholding agent in September. In this case, there are two choices:
submit the return directly after retirement indicating INPS as withholding agent; immediately submit the return indicating the employer as withholding agent and then submit supplementary 730 in September to communicate the new withholding agent (Insp),
2023-07-20 11:46:00
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