Italian certification of profits (Cupe)
The Certification of profits and equivalent income (Cupe) must be issued by 16 March to persons resident in Italy who received profits from shareholdings in IRES-liable entities, resident or not, however paid. It is issued by the company or entity distributing the profits, or by the intermediary or withholding agent involved in the payment, on the form approved by the Agenzia delle Entrate's order of 15 January 2019. A withholding agent may file form 770 only after also transmitting, where required, the Certification of profits.
Up to date for 2026 — verified on September 25, 2026Official procedure, no printed formGuide: about 30 min
Deadlines
- 16 March
- Issue of the Certification of profits to resident recipients
- Form 770 deadline
- Form 770/2026 may be filed only if the withholding agent has transmitted, within the various deadlines of article 4 of Presidential Decree 322/1998 (16 March, 30 April and 31 October 2026), the Certificazione unica and, where required, the Certification of profits
Documents to prepare
- Distribution resolutions and payment dates of the previous year's profits
- Personal and tax details of each recipient
- Amounts of tax withheld and substitute taxes applied
- The Cupe form and completion instructions downloaded from the Agenzia delle Entrate website
No form is attached to this procedure: the link leads to the official page that describes it.
What this page gives you
The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.
Who this applies to
- Issuing companies and entities, such as limited companies and trusts (article 73, paragraph 1, letters a and b of the TUIR)
- Paying agents responsible for paying profits or other equivalent income
- Intermediaries participating in the central securities depository run by Monte Titoli and the Italian tax representatives of non-resident intermediaries participating in it
- Trust companies (società fiduciarie), for the beneficial owners of the shares or securities registered in their name, investment firms and stockbrokers
- Any other withholding agent involved in collecting profits or equivalent income from shares or securities
Worked example
Rossi Srl, Turin, certifies the profits paid to its shareholder Bianchi Holding Srl
In May 2025 Rossi Srl distributed 30,000 euros of profits to its shareholder Bianchi Holding Srl, a limited company resident in Italy. By 16 March 2026 Rossi Srl completes for Bianchi Holding the Cupe form, which certifies the profits paid in 2025, 30,000 euros, and issues it to them. When it prepares form 770 in 2026, Rossi Srl checks that it has also transmitted the Certification of profits, a condition for filing the return.
How to fill it in, step by step
- Identify all profits and equivalent income paid in the previous year, for each recipient: dividends, income from securities and financial instruments treated as shares, from profit-sharing (associazione in partecipazione) and co-interest (cointeressenza) contracts.
- Check who must certify: the issuing company, or the intermediary, paying agent or withholding agent involved in the payment.
- Download the Cupe form and the completion instructions from the Agenzia delle Entrate page and check in the instructions the cases in which certification is required.
- Complete one certification per recipient, following the instructions: the form certifies the profits and equivalent income paid, the tax withheld and the substitute taxes applied.
- Issue the certification to the recipient by 16 March.
- Before filing form 770, make sure you have also transmitted the Certification of profits, where required.
Good to know
- The Cupe may also be issued to non-residents who receive profits or income subject to final withholding tax or a substitute tax.
- The form certifies the profits and equivalent income paid, the tax withheld and the substitute taxes applied, as the title of the order of 15 January 2019 approving it states (article 4, paragraphs 6-ter and 6-quater, of Presidential Decree 322/1998).
- The withholding tax on dividends paid to individuals is not repeated here: the tassazione-dividendi calculator carries it, with its source.
- The form's instructions, updated on 18 December 2023, are a PDF: this guide identifies them and relies on the Agenzia's information pages.
Common mistakes
- Issuing the certification after 16 March.
- Forgetting income treated as profits: securities treated as shares, profit-sharing and co-interest contracts.
- Filing form 770 without first transmitting the Certification of profits where it is required: the return cannot be filed.
- Believing only the distributing company must certify: if an intermediary or another withholding agent is involved in the payment, the obligation may fall on them.
Frequently asked questions
When must the Cupe be issued?
By 16 March, to resident persons who received profits from shareholdings in IRES-liable entities, resident or not.
Who must issue the Certification of profits?
The issuing company or entity, paying agents, intermediaries participating in Monte Titoli and their tax representatives, trust companies, investment firms, stockbrokers and any other withholding agent involved in collecting the profits.
Besides dividends, what income does it cover?
Income from securities and financial instruments treated as shares, from profit-sharing (associazione in partecipazione) contracts and from co-interest (cointeressenza) contracts.
How does the Cupe relate to form 770?
Form 770 may be filed only if the withholding agent has transmitted, within the set deadlines, the Certificazione unica and, where required, the Certification of profits.
Go further
Compute the related amounts
Understand this form: the related course
Official sources
- Agenzia delle Entrate — Certification of profits and equivalent income (Cupe): what it is — September 25, 2026
- Agenzia delle Entrate — Cupe: forms and instructions (instructions updated 18 December 2023) — September 25, 2026
- Agenzia delle Entrate — Cupe: legislation and practice (order of 15 January 2019) — September 25, 2026
- Agenzia delle Entrate — Form 770/2026: what it is (updated 5 March 2026) — September 25, 2026
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.