This is not possible pursuant to art. 88 of Italian Legislative Decree of 17 March 2020 as amended and supplemented, converted in Law no. 27 of 24 April 2020, which prescribes that the refund be paid by issuing a voucher, and thus complying with all refund obligations. According to the same provision the voucher refund does not require any kind of acceptance by the recipient of the same.