{"id":3349,"date":"2026-02-15T22:28:43","date_gmt":"2026-02-15T21:28:43","guid":{"rendered":"https:\/\/www.hessepartner.it\/?p=3349"},"modified":"2026-02-15T22:28:43","modified_gmt":"2026-02-15T21:28:43","slug":"diritto-al-credito-per-le-imposte-estere-c-g-t-i-como-4-11-2025-n-297-1-25","status":"publish","type":"post","link":"https:\/\/www.hessepartner.it\/it\/diritto-al-credito-per-le-imposte-estere-c-g-t-i-como-4-11-2025-n-297-1-25\/","title":{"rendered":"Diritto al credito per le imposte estere &#8211; (C.G.T. I Como 4.11.2025 n. 297\/1\/25)"},"content":{"rendered":"<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"user\" data-message-id=\"90046e8d-dd0d-472b-bc8b-6b29f62abdab\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden items-end rtl:items-start\">\n<div class=\"user-message-bubble-color corner-superellipse\/1.1 relative rounded-[18px] px-4 py-1.5 data-[multiline]:py-3 max-w-[var(--user-chat-width,70%)]\" data-multiline=\"\">\n<div class=\"whitespace-pre-wrap\">La sentenza della C.G.T. I Como 4.11.2025 n. 297\/1\/25 ha confermato il principio, secondo cui le imposte pagate all&#8217;estero da persone fisiche residenti in Italia sui dividendi tassati in Italia con ritenuta a titolo d&#8217;imposta o imposta sostitutiva possono essere detratte da queste ultime o richieste a rimborso all&#8217;Italia.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"z-0 flex justify-end\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>La sentenza della C.G.T. I Como 4.11.2025 n. 297\/1\/25 ha confermato il principio, secondo cui le imposte pagate all&#8217;estero da persone fisiche residenti in Italia sui dividendi tassati in Italia con ritenuta a titolo d&#8217;imposta o imposta sostitutiva possono essere detratte da queste ultime o richieste a rimborso all&#8217;Italia.<\/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":[24],"tags":[],"class_list":["post-3349","post","type-post","status-publish","format-standard","hentry","category-non-categorizzato"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Diritto al credito per le imposte estere - (C.G.T. 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I Como 4.11.2025 n. 297\/1\/25 ha confermato il principio, secondo cui le imposte pagate all&#8217;estero da persone fisiche residenti in Italia sui dividendi tassati in Italia con ritenuta a titolo d&#8217;imposta o imposta sostitutiva possono essere detratte da queste ultime o richieste a rimborso all&#8217;Italia.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hessepartner.it\/it\/diritto-al-credito-per-le-imposte-estere-c-g-t-i-como-4-11-2025-n-297-1-25\/\" \/>\n<meta property=\"og:site_name\" content=\"Hesse und Partner\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-15T21:28:43+00:00\" \/>\n<meta name=\"author\" content=\"Georg Hesse\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Scritto da\" \/>\n\t<meta name=\"twitter:data1\" content=\"Georg Hesse\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/diritto-al-credito-per-le-imposte-estere-c-g-t-i-como-4-11-2025-n-297-1-25\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/diritto-al-credito-per-le-imposte-estere-c-g-t-i-como-4-11-2025-n-297-1-25\\\/\"},\"author\":{\"name\":\"Georg Hesse\",\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/#\\\/schema\\\/person\\\/e493875a16bb2d4a9f02c85ad9392273\"},\"headline\":\"Diritto al credito per le imposte estere &#8211; (C.G.T. 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