Last updated 2026-06-27
Form A — Dividend WHT Treaty Refund (Italy)
Form A — Dividend WHT Treaty Refund (Italy) is the Italy form for reclaiming over-withheld dividend tax above your treaty rate. It is filed via the Centro Operativo di Pescara (Agenzia delle Entrate), issued by the Agenzia delle Entrate — Centro Operativo di Pescara. The deadline is 4 years (48 months) from the date the tax was withheld at source (Art. 38 DPR 602/1973). You will need a certificate of tax residence and your dividend vouchers.
What is Form A — Dividend WHT Treaty Refund (Italy)?
Form A — Dividend WHT Treaty Refund (Italy) is used to claim a Italy withholding tax refund. Requires the residence-state tax authority's certification on the form's own CERTIFICATION block before submission; the cover page must be submitted with it. Italy withholds 26.0% on dividends paid to non-residents; treaty-country investors can recover the excess above their treaty rate. See the full Italy withholding tax guide.
How to file Form A — Dividend WHT Treaty Refund (Italy)
- 1
Confirm your eligibility
Use Form A — Dividend WHT Treaty Refund (Italy) if you received Italy income that was withheld above the rate due under your tax treaty.
- 2
Gather your documents
Obtain a certificate of tax residence from your home country and your dividend vouchers showing the gross amount and tax withheld.
- 3
Complete Form A — Dividend WHT Treaty Refund (Italy)
Fill in the form with your income and tax-withheld figures. Tax Reclaim can pre-fill it from your dividend data.
- 4
Submit before the deadline
File via the Centro Operativo di Pescara (Agenzia delle Entrate). Deadline: 4 years (48 months) from the date the tax was withheld at source (Art. 38 DPR 602/1973).
Frequently asked questions
Is Form A — Dividend WHT Treaty Refund (Italy) an official form I can file directly?
Yes — this fills the official template. Sign it and submit it as-is via the Centro Operativo di Pescara (Agenzia delle Entrate).
What is the deadline for Form A — Dividend WHT Treaty Refund (Italy)?
4 years (48 months) from the date the tax was withheld at source (Art. 38 DPR 602/1973). Missing the deadline means the over-withheld tax is permanently lost.
Do I need a certificate of tax residence?
Yes. The Agenzia delle Entrate — Centro Operativo di Pescara requires a certificate of tax residence from your home country to grant the reduced treaty rate.
Anything important to watch out for with Form A — Dividend WHT Treaty Refund (Italy)?
Requires the residence-state tax authority's certification on the form's own CERTIFICATION block before submission; the cover page must be submitted with it.
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