IBAN for dividend tax
Dividend tax (withheld at source by the distributing company) is paid into the dedicated "dividend tax" account of the treasury where the distributing company is registered fiscally, by the 25th of the month following distribution. The relevant declaration is D100.
How to find the exact IBAN
- Open the treasury IBAN directory and select your county (or sector) of fiscal registration.
- Identify the dividend tax account — the beneficiary's fiscal code appears next to the IBAN.
- In the payment reference include the obligation type and the period.
Frequently asked questions
Which account is dividend tax paid into?
Into the dedicated dividend tax account of the treasury for the county/sector of the company distributing the dividends.