Non-residents of Italy may submit a refund request using a form, if available, or by simple request to the Pescara Operations Center, within 48 months of the tax deduction date (Articles 37 and 38 of Presidential Decree No. 602 of 1973 (Provisions on the collection of income taxes)).

The form must contain:

• Certificate of residence for tax purposes in the foreign country, issued by the competent tax authority
• Declaration of the existence or otherwise of a permanent establishment (in the case of a business) or fixed base (in the case of a professional) in Italy, to which the income for which the tax refund is being requested is attributable
• Declaration of the existence of any other specific conditions provided for by the Convention.

The form must be accompanied by documentation proving the actual deduction of the tax.

Similar declarations and documentation must be submitted if the request is not submitted using a form.
Interested parties may also request the direct application of the Convention to the Italian withholding agent when applying the withholding tax.
In this regard, the Ministry of Finance has clarified on several occasions (Circulars of the General Directorate of Direct Taxes Nos. 86/1977, 115/1978, and 147/1978, Resolution No. 95/E of June 10, 1999, and 68 of May 24, 2000, and Resolution No. 68 of May 24, 2000, of the Revenue Department, Central Directorate for Legal Affairs and Tax Litigation) that withholding agents have the right, under their own responsibility, to directly apply the exemption or lower rates provided for in the Conventions in force between Italy and the country of residence of the recipient of the income.
To facilitate the disbursement of the refund or the application of the reduced rate provided for by the Tax Treaty, the Revenue Agency has prepared standard forms for use by non-residents.

The models are available in the Provision of 10 July 2013 (IT) – pdf.