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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Italy: Admissible and inadmissible taxes

Admissible for credit under 2(1)(b) or 2(2) of the agreement

Personal income tax (imposta sul reddito delle persone fisiche-IRPEF).

Corporate income tax (imposta sul reddito delle persone giuridiche- IRPEG) including the equalization tax (imposta di conguaglio).

Withholding tax (ritenuta alla fonte).

Local income tax (I’imposta locale sul redditi) whether or not collected by withholding at source (ritenuta alla fonte).

Substitute tax on reserves (imposta sostitutiva su riserve o fondi in sospensione d’imposta - decree law No.41/95 of 23February 1995).

Substitute tax - decree law No.467/97.

Substitute tax on capital gains - decree law No. 358/97

Inadmissible

Extraordinary tax on immovable property (imposta straordinaria sulla propriet immobiliare).

Tax on the net worth of enterprises (imposta sul patrimonio netto dele imprese)- decree law No. 394 of 30 September 1992.

Mortgage tax and cadastral duty (imposte ipotecarie e catastali).