Adjusting Irpef Payments for 2023

The Italian government addresses discrepancies in tax prepayments by aligning with the new three-bracket system, ensuring no additional burden for employees and pensioners.

Adjusting Irpef Payments for 2023
by Francesco Pacifico
2 Minutes of Reading
mercoledì 23 aprile 2025, 03:45 - Last updated: 24 aprile, 14:20
Irpef advances will be calculated on the current three brackets and not on the four prior to the 2023 reform. A week after the pre-filled forms were published on the Revenue Agency's website, intended for 20 million taxpayers, the government is correcting this misalignment between the old and new regulations. And yesterday, in this direction, it approved a specific decree in the Council of Ministers, which requires coverage for this year of 245.5 million. The announcement of the 'measure to clarify the rules on the determination of Irpef advances for 2025' was made by the Deputy Minister of Economy, Maurizio Leo. He also emphasized: 'The provision confirms that employees and pensioners without additional income will not have to pay any advance, avoiding any increase in the tax burden.' In recent weeks, the CGIL had complained that pensioners and employees in debt with the tax authorities would have to quantify and then pay the advance for the tax with the old four Irpef brackets and not with the new ones. These categories would then receive the refund of the additional amount at a later date. The Corso d'Italia union, for example, had calculated that an employee with an income slightly over 18,000 euros would end up paying 69 euros more, one declaring 27,000 euros and with a deduction for dependents 240 euros, while a pensioner with 15,000 euros of Inps treatment and another income of a minimum amount not taxed at source risked an outlay of 54 euros. All figures, as mentioned, to be recovered at a later date. The Minister of Economy, Giancarlo Giorgetti, had immediately expressed his willingness to intervene on this misalignment. As Leo himself recalled, 'the intervention was necessary to correct a coordination defect between the 2023 legislative decree, implementing the tax delegation, which provided for the reduction of Irpef brackets from four to three for 2024 only, and the 2025 Budget Law which made the reduction of brackets structural with the aim of protecting taxpayers and ensuring a correct application of the tax reform.' Therefore, the Deputy Minister stressed: 'We approved the measure in time to ensure that there are no errors in the next payments or in the completion of tax returns,' not hiding his 'satisfaction with the promptness with which the government resolved the issue.' The corrective intervention will come into force as soon as it is published in the Official Gazette and requires an increase in resources of 245.5 million for 2025 and another 245.5 million for 2026. For the current year, the additional charges will be covered 'through a corresponding reduction of the Fund for the compensation of unforeseen financial effects under current legislation, also resulting from the updating of multi-year contributions.' The union front is satisfied. 'This is good news for those who live on wages or pensions,' say Christian Ferrari and the president of the National Caaf Cgil Consortium, Monica Iviglia.
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