On July 10 2013 the Italian Revenue Agency approved new and revised forms to be used to claim for reimbursement of or exemption from Italian withholding taxes applicable to certain income of non-Italian residents. The agency also approved a standard certificate of tax residence to be filed by Italian residents with foreign tax authorities in order to obtain reimbursement of or exemption from foreign taxes.

The initiative, which is part of a wider simplification process, aims to update the international forms that are presently in force, in order to make the foreign tax reimbursement and exemption procedures easier.

The updated forms are as follows:

  • Forms A, B, C and D – these forms must be filed by non-Italian residents in order to claim for reimbursement of or exemption from Italian taxes, as provided in the relevant double taxation treaties concluded by Italy, with respect to dividends, interests, royalties and other kinds of income. If used to apply the most favourable provisions of the relevant treaty, the forms must be submitted to the Italian withholding agent paying the income. For reimbursements, the forms should be submitted to the Pescara Tax Office, which administers refunds to non-Italian residents. In either case, a certificate attesting the payee's tax residence in accordance with the relevant double taxation treaty, as issued by the relevant foreign tax authority, must be attached to the form.
  • Forms E and F – Forms E and F must be filed by non-Italian residents in order for, respectively, the EU Parent–Subsidiary Directive (90/435/EC) and the EU Interest and Royalties Directive (2003/49/EC) to be applied. The income recipient should submit Form E to the Italian withholding agent paying the income in order to benefit from the exemption from Italian withholding taxes on dividends and similar income distributed by an Italian subsidiary to a parent company that is tax resident in another EU member state. Form F concerns the exemption from Italian withholding taxes on interest and royalties paid among related European companies; thus, the recipient of such income must follow the same procedure as for Form E. A non-Italian resident taxpayer that did not benefit from the above exemptions may submit Forms E or F to the Pescara Tax Office to claim a refund of Italian taxes, duly supported by a tax residence certificate issued by the relevant foreign tax authority.

Tax refunds must be claimed within 48 months of the date on which the Italian withholding tax was retained. After this period, the right to the refund will be lost.

The tax authorities have also approved a standard certificate of Italian tax residence to be submitted to the tax authority of the country in which the Italian taxpayer realised income in a specific tax year. The certificate will be used to apply the provisions of the relevant double taxation treaty. The form can be obtained from any local tax office.

Italian, French and English versions of the updated forms are available on the website of the Italian Revenue Agency (www.agenziaentrate.gov.it).

For further information on this topic please contact Marco Abramo Lanza, Simona Zangrandi or Franco Pozzi at Studio Legale Tributario Biscozzi Nobili by telephone (+39 02 763 6931), fax (+39 02 780 146) or email ([email protected], [email protected] or [email protected]).