Conventions for the avoidance of double taxation

Italy has bilateral agreements with many foreign Countries to avoid double taxation on income and capital. These agreements establish the range of the power to set taxes of the two States.

 



If domestic taxation applied is higher than the conventional basis, non-resident taxpayers can claim a refund of all or part of taxes paid and not due according to conventional provisions. In order to claim refunds, the Italian Revenue Agency published 4 forms.



There is no specific obligation to use these forms. They have been set up by the Italian Revenue Agency to let non-residents know what information is requested. Taxpayers can personalize the forms and enclose attachments.

In case of refund claims, taxpayers have to submit the request within 48 months from the date on which the tax was paid or withheld at source and send it to:

Agenzia delle Entrate – Centro Operativo di Pescara – via Rio Sparto, 21 65129 Pescara, Italia
Fax: 08552145
Email: cop.pescara.rimborsinonresidenti@agenziaentrate.it

In some cases and when the withholding agent agrees, the same forms can also be used for the direct application of the conventional benefit.

Provvedimento del 10/07/2013 (IT)
Approvazione dei modelli di domanda per il rimborso, l'esonero dall'imposta italiana o l'applicazione dell'aliquota ridotta sui redditi corrisposti a soggetti non residenti in forza delle Convenzioni contro le doppie imposizioni sui redditi, della direttiva del Consiglio 90/435/CEE del 23 luglio 1990 (direttiva "madre-figlia") e della direttiva del Consiglio 2003/49/CE del 3 giugno 2003 (direttiva "interessi e canoni"), nonché approvazione del modello di attestato di residenza fiscale per i soggetti residenti