This option does not entail an automatic postponement or a tax discount on the amount due for the current year. Taxpayers who are certain that the advance payment resulting from the 730 is higher than the tax requested for the current year can make the request.
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The amounts of the second installment or the single installment of the Irpef advance that the tax withholding agent will have to withhold from the salary appear in the 730 settlement statement. The calculation, however, depends on the data available at the time of the declaration: during the year, changes may have occurred in the taxpayer's situation which do not justify these amounts.
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In 2026, for example, the income may be much lower than that declared in the previous year or the taxpayer, for the same job, may have worked for fewer months. External factors can then contribute to a significant reduction in income but the conditions underlying the tax can also change.
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The request for reduction or elimination of the second down payment can also be made in the case of flat tax where the rental income has decreased during the year or the contract has ended completely.
According to the official calendar of the pre-compiled declaration drawn up by the Revenue Agency, you have until Monday 12 October to communicate to your tax withholding agent your intention to modify the second or only IRPEF advance compared to what is indicated in the 730. Saturday 10 October is the date to be circled in red on the calendar for those who have INPS as tax withholding agent.
Taxpayers who have submitted a 730 without withholding tax or have sent a declaration via the Income form are excluded from this procedure. In both cases, the payment of the second or single Irpef advance must be made via F24 by November 30th.
The request is not equivalent to revealing a refusal to pay the advance tax. It is up to the taxpayer to estimate the amount due for the entire year 2026 and indicate what advance payment is reasonable. A practical example helps to clarify: if a second advance payment of 2 thousand euros emerges from 730 but the taxpayer believes that the 2026 Irpef is much lower and assumes a "correct" advance payment of one thousand euros, he will have to ask the withholding agent to withhold that sum. In extreme cases, there is the possibility of applying for the elimination of part of the tax.
The request procedure also changes based on the type of withholding tax. For those who have INPS, the institute makes the electronic service "Tax assistance (730/4): services to citizens" available on the website. Employees and pensioners can send it directly by logging in with their digital identity (SPID, CIE, CNS or eIDAS) on the Inps Mobile website or app for smartphones and tablets. INPS specifies that the choice to pay less than what is indicated in the payment statement is the responsibility of the taxpayer. While for those who have the employer as a withholding agent, a specific communication must be made declaring that they wish to modify the second advance payment.
As mentioned, the procedure does not pave the way for the cancellation of the tax. Assuming, from the checks, a debt due at the end of 2026 is higher than that paid, the Revenue Agency will communicate the difference to be paid to the taxpayer. Consequently, the procedure could relieve all or part of the tax withholdings immediately on the November paycheck but, if the estimate is not correct, there is the risk of having to pay the remaining amount at a later time.
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