{"id":2980,"date":"2025-01-18T21:08:06","date_gmt":"2025-01-18T20:08:06","guid":{"rendered":"https:\/\/www.hessepartner.it\/?p=2980"},"modified":"2025-01-18T21:08:10","modified_gmt":"2025-01-18T20:08:10","slug":"foreign-source-dividends-refund-of-the-higher-italian-tax-due-to-the-impossibility-of-deducting-tax-abroad-aidc-january-2025-conduct-guideline-no-227","status":"publish","type":"post","link":"https:\/\/www.hessepartner.it\/en\/foreign-source-dividends-refund-of-the-higher-italian-tax-due-to-the-impossibility-of-deducting-tax-abroad-aidc-january-2025-conduct-guideline-no-227\/","title":{"rendered":"Foreign-source dividends – Refund of the higher Italian tax due to the impossibility of deducting tax abroad (AIDC January 2025 Conduct Guideline No. 227)"},"content":{"rendered":"

The rule of conduct AIDC January 2025 No. 227<\/a> deals with the recovery of taxes paid abroad on dividends even if the same are taxed in Italy in the hands of individuals with a withholding or substitute tax of 26%.<\/p>\n

The analysis is based on the ruling of the Supreme Court of Cassation No. 25698<\/a> of 1.9.2022, according to which an individual resident in Italy may deduct, pursuant to Article 165<\/a> of the TUIR, the taxes paid in the United States from the 26% substitute tax paid following the receipt abroad of a dividend on an unqualified participation.<\/p>\n","protected":false},"excerpt":{"rendered":"

The rule of conduct AIDC January 2025 No. 227 deals with the recovery of taxes paid abroad on dividends even if the same are taxed in Italy in the hands of individuals with a withholding or substitute tax of 26%. The analysis is based on the ruling of the Supreme Court of Cassation No. 25698 […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2980","post","type-post","status-publish","format-standard","hentry","category-unkategorisiert"],"yoast_head":"\nForeign-source dividends - Refund of the higher Italian tax due to the impossibility of deducting tax abroad (AIDC January 2025 Conduct Guideline No. 227) -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hessepartner.it\/en\/foreign-source-dividends-refund-of-the-higher-italian-tax-due-to-the-impossibility-of-deducting-tax-abroad-aidc-january-2025-conduct-guideline-no-227\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Foreign-source dividends - Refund of the higher Italian tax due to the impossibility of deducting tax abroad (AIDC January 2025 Conduct Guideline No. 227) -\" \/>\n<meta property=\"og:description\" content=\"The rule of conduct AIDC January 2025 No. 227 deals with the recovery of taxes paid abroad on dividends even if the same are taxed in Italy in the hands of individuals with a withholding or substitute tax of 26%. 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