The communication is carried out through the dedicated online service "Tax Deductions – demand and management", available on the pension fund's portal.
In practice, if the pensioner does not make any communication, INPS will make tax adjustments based on the pension paid. If, on the other hand, the member is subject to different rates or deductions, for example because he has other income, he must notify the INPS annually.
In the absence of explicit communication, the INPS, acting as withholding agent, will proceed to apply the rates for income brackets and to recognize the tax deductions provided for in Article 13 of the Tuir, the consolidated income tax law, on based on the income paid.
On the other hand, we remind you that it is no longer mandatory to present deductions for family loads every year (art. 12 of the Tuir), but only if family changes occur.
Source link
https://quifinanza.it/pensioni/pensioni-detrazioni-irpef-e-rinuncia/322518/
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