{"id":3121,"date":"2025-05-04T19:05:40","date_gmt":"2025-05-04T17:05:40","guid":{"rendered":"https:\/\/www.hessepartner.it\/?p=3121"},"modified":"2025-05-04T19:05:43","modified_gmt":"2025-05-04T17:05:43","slug":"taxes-definitively-paid-abroad","status":"publish","type":"post","link":"https:\/\/www.hessepartner.it\/en\/taxes-definitively-paid-abroad\/","title":{"rendered":"Taxes definitively paid abroad"},"content":{"rendered":"<p class=\"\" data-start=\"524\" data-end=\"712\"><br data-start=\"573\" data-end=\"576\" \/>Taxes paid abroad entitle the taxpayer to a foreign tax credit under Article 165 of the Italian Income Tax Code (TUIR), provided that:<\/p>\n<ul data-start=\"713\" data-end=\"966\">\n<li class=\"\" data-start=\"713\" data-end=\"767\">\n<p class=\"\" data-start=\"715\" data-end=\"767\">They relate to income earned in a foreign country;<\/p>\n<\/li>\n<li class=\"\" data-start=\"768\" data-end=\"849\">\n<p class=\"\" data-start=\"770\" data-end=\"849\">Such income is included in the total income of the Italian resident taxpayer;<\/p>\n<\/li>\n<li class=\"\" data-start=\"850\" data-end=\"966\">\n<p class=\"\" data-start=\"852\" data-end=\"966\">The foreign taxes have been paid definitively (i.e., there is no right to reimbursement from the foreign state).<\/p>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Taxes paid abroad entitle the taxpayer to a foreign tax credit under Article 165 of the Italian Income Tax Code (TUIR), provided that: They relate to income earned in a foreign country; Such income is included in the total income of the Italian resident taxpayer; The foreign taxes have been paid definitively (i.e., there is  [&#8230;]<\/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-3121","post","type-post","status-publish","format-standard","hentry","category-unkategorisiert"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taxes definitively paid abroad -<\/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\/taxes-definitively-paid-abroad\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxes definitively paid abroad -\" \/>\n<meta property=\"og:description\" content=\"Taxes paid abroad entitle the taxpayer to a foreign tax credit under Article 165 of the Italian Income Tax Code (TUIR), provided that: They relate to income earned in a foreign country; 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