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Home Area Contenzioso-Tributario Problematiche specifiche del contendere IL PAGAMENTO O IL RIMBORSO DELLE IMPOSTE IN CASO DI DECESSO DEL CONTRIBUENTE
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IL PAGAMENTO O IL RIMBORSO DELLE IMPOSTE IN CASO DI DECESSO DEL CONTRIBUENTE PDF Stampa E-mail
Area Contenzioso-Tributario - Problematiche specifiche del contendere
Lunedì 02 Maggio 2011 07:48

Spesso ci si domanda cosa si deve fare per il conguaglio delle imposte nel caso di decesso del contribuente. Di seguito si riporta alcune informazioni sull'iter burocratico da seguire.
Il primo elemento da considerare è che con il decesso del lavoratore/pensionato terminano tutte le operazioni di conguaglio da parte del sostituto d'imposta .Il deceduto infatti non ha diritto a parcepire alcun compenso mensile e conseguentemente a saldare le rate mancanti del conguaglio del modello 730 dell'anno precedente.
A seguito del decesso il sostituto d'imposta (datore di lavoro, o ente pensionistico) quindi dovrà comunicare agli eredi, mediante la compilazione del modello 730-3,  tutte le somme a debito ancora dovute o a credito  ancora da rimborsare per permettere agli eredi del defunto di poter agire nel rispetto della normativa in vigore.
A tal proposito bisogna distinguere se il contribuente aveva un conguaglio a debito o a credito.
Decesso del contribuente - conguaglio a debito
In questo caso gli eredi sulla base di quanto riportato nel modello 730-3 dal datore di lavoro o ente pensionistico dovranno versare con il modello F24 tutte le rate  non ancora versate a saldo delle imposte proveniente dalla precedente dichiarazione. Gli eredi non devono versare gli eventuiali acconti dovuti.
Decesso del contribuente  - conguaglio a credito
Nel caso in cui il contribuente deceduto aveva chiuso la propria dichiarazione con un credito, ed il sostituto d'imposta ne aveva rimborsato solo una parte, gli eredi dovranno provvedere a presentare una dichiarazione dei redditi in qualità di eredi (opzione consigliata in presenza di oneri detraibili o deducibili sostenuti dal defunto che fanno aumentare il credito), oppure presentare direttamente all'Agenzia delle Entrate un'istanza di rimborso.

 

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