Quadro CE — Credito d'Imposta per Redditi Prodotti all'Estero (Italy)

Tax Credit

Worksheet / transcription aid

Quadro CE — Credito d'Imposta per Redditi Prodotti all'Estero (Italy) is the Italy route for claiming a foreign tax credit above your treaty rate. It is filed via Agenzia delle Entrate (electronic) — your Modello Redditi PF, issued by the Agenzia delle Entrate. The deadline is no forfeiture deadline for indicating the art. 165 credit (income must be declared). You will need a certificate of tax residence and your dividend vouchers.

Issuing authority

Agenzia delle Entrate

Deadline

no forfeiture deadline for indicating the art. 165 credit (income must be declared)

Where to file

Agenzia delle Entrate (electronic) — your Modello Redditi PF

Type

Credit (on your home return)

What is Quadro CE — Credito d'Imposta per Redditi Prodotti all'Estero (Italy)?

Quadro CE — Credito d'Imposta per Redditi Prodotti all'Estero (Italy) is used to claim a Italy foreign tax credit. Quadro CE is for foreign BUSINESS income. A retail foreign-dividend credit (art. 165 TUIR) goes on Quadro CR only if the dividend is taxed ordinarily (IRPEF); under the 26% imposta sostitutiva regime (Quadro RM) no art. 165 credit applies — recover via a treaty refund at source. 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 Quadro CE — Credito d'Imposta per Redditi Prodotti all'Estero (Italy)

1
Confirm your eligibility
Use Quadro CE — Credito d'Imposta per Redditi Prodotti all'Estero (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 Quadro CE — Credito d'Imposta per Redditi Prodotti all'Estero (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 Agenzia delle Entrate (electronic) — your Modello Redditi PF. Deadline: no forfeiture deadline for indicating the art. 165 credit (income must be declared).

Frequently asked questions

Is Quadro CE — Credito d'Imposta per Redditi Prodotti all'Estero (Italy) an official form I can file directly?

It reconstructs the official statutory form. The Agenzia delle Entrate accepts e-filing or its own form, so use this as a transcription aid: file via Agenzia delle Entrate (electronic) — your Modello Redditi PF.

What is the deadline for Quadro CE — Credito d'Imposta per Redditi Prodotti all'Estero (Italy)?

no forfeiture deadline for indicating the art. 165 credit (income must be declared). Missing the deadline means the over-withheld tax is permanently lost.

Do I need a certificate of tax residence?

Yes. The Agenzia delle Entrate requires a certificate of tax residence from your home country to grant the reduced treaty rate.

Anything important to watch out for with Quadro CE — Credito d'Imposta per Redditi Prodotti all'Estero (Italy)?

Quadro CE is for foreign BUSINESS income. A retail foreign-dividend credit (art. 165 TUIR) goes on Quadro CR only if the dividend is taxed ordinarily (IRPEF); under the 26% imposta sostitutiva regime (Quadro RM) no art. 165 credit applies — recover via a treaty refund at source.

Generate Quadro CE — Credito d'Imposta per Redditi Prodotti all'Estero (Italy) pre-filled

Tax Reclaim fills Quadro CE — Credito d'Imposta per Redditi Prodotti all'Estero (Italy) with your dividend data so you can file it in minutes.

Start your claim — it's free

Other Italy forms

Form A — Dividend WHT Treaty Refund (Italy)Form B — Interest WHT Treaty Refund (Italy)

All supported forms