ARTICLES  

Interest and dividends – declarations through Taxisnet

There are new declarations on Taxisnet through which Special Defence Contributions and GESY should be recorded on the payment of interest and dividends.

The printed forms 61AT and 61AM are now also available in electronic form and can be submitted through the Taxisnet as follows:

  • Form T.D.602 - declaration of Special Contribution for Defence withheld from Interest
  • Form T.D.603 - declaration of Special Contribution for Defence withheld from Dividends

The respective analysis should be submitted together with the payment by the end of the month following the month in which the withholding was made. If the submission is not made on time a fine of €100 will be imposed.

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