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05-08-2013 - New set of forms for the request of the treaty benefits

By decision of July 10th, 2013 the Italian Inland Revenue has approved the new set of forms for the exemption or the refund of taxes on income produced in Italy by non-residents. Five forms have been adopted:

- The A, B, C and D forms refer to the treaty benefits of dividends, interests, royalties and other income;
- E and F forms relate to the exemption on dividends, interests and royalties due to EU residents earners in accordance with the Directives.

The forms have to be delivered to the withholding agent in case of “direct” application of exemption or reduction; in case of refund, they have to be sent to the Pescara Operational Centre within 48 months from the date of levy of the Italian tax.


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