At least 183 days are needed to prove that you have tax residence in Italy, a fundamental requirement to benefit from repatriation benefits. A calculation that, in fact, would already make the old regime that will be replaced by the new tax reforms inaccessible: from this need arises the need to provide for a transitional period applying the registration transfer until December 31, 2023.
Only for 2023 Residence tax leave room for that record To access Benefits reserved for foreign workers.. This is the Government’s corrective that guarantees a Transition period between the old and new regime. provided for by the tax reform.
Without this clarification, the changes that will take effect from January 1, 2024 they would, in fact, have a retroactive effect.
The Government has described the new scope of tax advantages for workers repatriated to the press conference on October 16 last, 75 days from the end of the year.
Who didn’t already have one behind them? long stay in italy would not have been able to prove that he had the tax residence in the territory as of December 31 benefit from the 70 percent reduction in the tax base currently in force. In fact, they are at least necessary. 183 days.
Concessions for expatriates: to access in 2023, tax residence is registered
Before getting into the nitty-gritty of the news about the concessions for expats He was born in expected transition periodworth focusing on tax residency concept that he Legislative decree that implements the reform dedicated to international taxation. rewrite.
Article 2 of the TUIR, Organic Income Tax Law, establishes the rules to follow:
“Residents for Income Tax purposes are considered to be persons who, for most of the tax period, are registered in the resident population registries or have their domicile or residence in the territory of the State in accordance with the Civil Code.”.
The current text will be replaced by the following, more detailed:
“For Income Tax purposes, residents are considered to be people who, during most of the tax period, also considering fractions of days, have their domicile or residence in the territory of the State or who are present therein. For the purposes of applying this provision, domicile is understood to be the place where the person’s personal and family relationships are mainly developed. Unless proven otherwise, persons registered during most of the tax period in the resident population registries are also presumed to be residents.”.
The new wording, as highlighted in reports on the text of the legislative decree, is useful to better align with international practice and to ensure a greater security in the application of standards which, over the years, have given rise to numerous disputes.
In practice, most of the tax period results in a number of days equal to 183which become 184 in the case of a leap year, since theRevenue Agency in the practice documents.
And it is precisely in this calculation and in the need to transfer the tax residence from abroad To access Benefits intended for workers who have impatriated. that the need arises to predict an exception for 2023.
The reduction of the tax base to 70 percent, in the presence of the broader requirements currently provided, will be possible for this year. also with registered residence which is obtained by registering in the civil registry of a municipality.
The same treatment is reserved for sports labor relations holders those who have stipulated the corresponding contract on the same date.
Tax residence and benefits for expatriates between the old and the new regime
It was necessary to insert this correction because otherwise all those who decided moving to Italy in the second half of the yearcounting on the benefits regulated by the 2019 Growth Decree.
He differences between the old and the new regimein fact, they are different and important: Not only are the benefits reduced, but the pool of potential beneficiaries is also reduced.
Article 5 of the legislative decree on the reform of international taxation, transmitted to the Senate, introduces a new aid regime dedicated to workers impatriated replacing the provisions of article 16 of legislative decree number 147 of 2015.
Employees and self-employed you can benefit from one reduction of the tax base equal to 50 percent by limit of 600,000 euros of income in the presence of the following requirements:
- not having been tax residents in Italy in three tax periods;
- undertake to reside for tax purposes in Italy for at least five years;
- be in possession of the requirements high qualification or specialization;
- carry out a new work activity in Italy “with a person other than the employer with whom the worker was employed abroad before the transfer and who, however, is not part of the same group”.
In the presence of the described conditions, you will have the right to concessions for 5 years but it will no longer be possible extend the period in the presence of specific requirements related to the purchase of the house or the presence of minor children.
To preserve the old rules there is just over a month left: From 2024, new tax reforms, which will be definitively adopted, make returning to Italy less convenient and accessing benefits more difficult.