Return of sums subject to withholding

Jul 16, 2021 | I

With Circular 8 / E of 14.07.2021 the Revenue Agency has provided clarifications in relation to art. 150 del DL 34/2020.

This rule provides for the possibility of being replaced, that is, the recipient of the sums subject to withholding, which is then held, for any reason to return them to the substitute, to repay the sums net of the withholding tax.

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