IRAP Refund Model for Intra-EU and SEE Dividends Exceeding 5% Threshold
Summary
The Agenzia delle Entrate has issued a provvedimento implementing Article 1, paragraphs 48 and 49 of Law 30 December 2025, n. 199, approving an official application form (model) for taxpayers to request refunds or use in compensation the portion of IRAP attributable to intra-EU or EEA (SEE) dividends that formed part of net production value in excess of 5%. The measure also includes instructions for completing the form. Italian companies that paid IRAP on qualifying cross-border dividends above the 5% threshold may now file formal refund or compensation claims using the approved model pursuant to Articles 6 and 7 of Legislative Decree 446/1997.
“Attuazione delle disposizioni di cui all'articolo 1, commi 48 e 49, della legge 30 dicembre 2025, n. 199, e approvazione del modello di istanza per richiedere il rimborso o l'utilizzo in compensazione della quota dell'IRAP riferita ai dividendi infra-UE o SEE che hanno concorso alla formazione del valore della produzione netta, ai sensi degli articoli 6 e 7 del decreto legislativo 15 dicembre 1997, n. 446, in misura eccedente il cinque per cento”
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What changed
This provvedimento introduces a standardized application form (model) enabling Italian taxpayers to claim refunds or tax compensation for IRAP paid on intra-EU and EEA (SEE) dividends that contributed to net production value above the 5% threshold. The measure implements Legislative Decree 446/1997 Articles 6 and 7 in conjunction with Law 199/2025.
Affected Italian companies that paid IRAP on qualifying cross-border dividends should prepare to use the approved model and instructions (published as separate attachments) when filing refund or compensation claims with the Agenzia delle Entrate. Tax and finance teams should review their dividend income and IRAP positions to identify any overpayment scenarios falling within the scope of these provisions.
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Apr 23, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
Provvedimento del 22 aprile 2026
Oggetto: Attuazione delle disposizioni di cui all’articolo 1, commi 48 e 49, della legge 30 dicembre 2025, n. 199, e approvazione del modello di istanza per richiedere il rimborso o l’utilizzo in compensazione della quota dell’IRAP riferita ai dividendi infra-UE o SEE che hanno concorso alla formazione del valore della produzione netta, ai sensi degli articoli 6 e 7 del decreto legislativo 15 dicembre 1997, n. 446, in misura eccedente il cinque per cento
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