In November, pensioners and employees must pay the second installment of the Irpef advance. These are effectively taxes paid in advance of next year. However, there is a way to avoid paying these taxes, but you must take responsibility for any errors.
If you are sure that next year you will have to pay less interest than you paid in the current one, you can ask INPS directly for pensioners, or your employer in the case of workers, not to pay the advance. If you make a mistake, however, the unpaid taxes will arrive in the following year’s balance.
The Irpef advance on November pensions
Each year, taxpayers pay two different types of taxes through the 730 form:
- the Irpef of the previous year, therefore in 2026 those of 2025;
- an advance on the current year’s Irpef, therefore an advance on the taxes to be paid with the next tax return.
This advance, the second installment of which arrives in November, is however calculated on the data that the Revenue Agency has available, therefore on those of 2025 in the case of 2026. However, it may happen that a taxpayer knows for sure that, next year, he will have to pay much less taxes.
When you can request a reduction or cancellation of the deposit
Unlike the Revenue Agency, in fact, the individual taxpayer already knows in November how 2026 went. He can therefore already know:
- that you have made very high deductible expenses, such as those for the renovation of a house;
- of having lost a significant part of their income, and therefore of having to pay less Irpef.
In these cases, the deposit would be useless. You are prepaying taxes that you know for sure you won’t owe. Even if this happened, it should be specified, the Revenue Agency would compensate the excess taxes with an adjustment. However, there is a way to avoid this useless transaction: ask to reduce or cancel the November deposit.
How to apply to INPS
For pensioners, the request must be forwarded to INPS, which is responsible for paying pensions and therefore withholds the IRPEF from the gross of the allowance. As with many other questions of this type, the best way to submit it is through the Social Security Institute portal. Must:
- access the INPS portal via Spid, Cie or Cns;
- go to the “Tax assistance (730/4): citizen services” section.
Employees can also make a similar request, but the request must be forwarded directly to their employer.
What happens if you make a mistake in your down payment calculations
However, this question is based on an estimate. It is possible that the calculations are wrong and the deductible expenses are less than expected. Or it is possible that the income you thought was lost will suddenly be replaced by another in the final months of 2026.
In these cases, the taxpayer would therefore end up not paying taxes that were actually due. When this happens, the Revenue Agency compensates for the error in the 2027 adjustment. The risk, therefore, is of having to pay what was not paid in 2026 and, a few weeks later, also the second installment of the 2027 advance.
