Last updated 2026-06-27Source: www.agenziaentrate.gov.it
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)
Use the generated document to prepare the claim. Check the income and tax-withheld figures against your records.
- 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. Review the completed official form, add any required signatures and evidence, then submit it 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.
Sources for this page
- Treaty rate — Bilateral tax treaty—as of 2026-01-20
- Treaty rate — Bilateral tax treatywww.legislation.gov.auas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.finanze.gov.itas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.finanze.gov.itas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.finanze.gov.itas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.finanze.gov.itas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.finanze.gov.itas of 2026-05-03
- Treaty rate — Bilateral tax treatywww.finanze.gov.itas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.finanze.gov.itas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.finanze.gov.itas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.finanze.gov.itas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.finanze.gov.itas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.finanze.gov.itas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.finanze.gov.itas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.finanze.gov.itas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.finanze.gov.itas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.finanze.gov.itas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.finanze.gov.itas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.finanze.gov.itas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.finanze.gov.itas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.finanze.gov.itas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.finanze.gov.itas of 2026-09-24
- Treaty rate — Bilateral tax treatywww.finanze.gov.itas of 2026-09-25
- Filing deadline — agenziaentrate.gov.itwww.agenziaentrate.gov.itas of 2026-05-03
Generate Form A — Dividend WHT Treaty Refund (Italy) pre-filled
Tax Reclaim fills the official form with your figures. Review the form and required evidence before submitting it through the Centro Operativo di Pescara (Agenzia delle Entrate).
Calculate your refund from Italy — freeNo account needed for the estimate · filing documents from €9.99/year
Estimate the amount before filing with the withholding-tax calculator.