Here’s who gets your refund now, who has to wait and what to check if it doesn’t arrive. The adjustment also concerns those who receive taxable IRPEF benefits other than pensions, such as the NASpI, having indicated the INPS as the withholding tax. The 2026 calendar based on the date of postingA necessary premise: these are indicative times, not a guaranteed calendar. Without withholding tax: an option open to all, but with longer lead timesAs a result of the tax reform (Compliances decree, Legislative Decree no. A “type 2” supplementary form 730 must be submitted, indicating a new substitute or the “No substitute” option.