HOMEPAGE / Persone Fisiche e IRPEF / May I have explanations on the Italian tax residence?

May I have explanations on the Italian tax residence?

Article 2, paragraph 2 of Presidential Decree no. 917 of December 22, 1986 (TUIR), defines as “resident individuals” those that for the greater part of the tax year are registered in the Italian civil register or are resident or domiciled in Italy, in accordance with the provisions of the Italian Civil Code.

 Concerning the notion of “greater part of the tax year”, Article 7 of TUIR states that the Italian tax period coincides with the calendar year (January 1- December 31, for a total of 365 days): following this clarification, 183 days (even not continuous) of staying in Italy are the “greater part of the tax year” triggers the tax residence of individuals.

 When the period of 183 days is completed (184 days in case of leap year), an individual is considered to be resident in Italy retroactively as from January 1 since the Italian tax period can’t be fragmented.

Valuta l'articolo
[Totale: 0 Media: 0]

Lascia un commento

Il tuo indirizzo email non sarà pubblicato. I campi obbligatori sono contrassegnati *

Moderazione dei commenti attiva. Il tuo commento non apparirà immediatamente.

Questo sito usa Akismet per ridurre lo spam. Scopri come i tuoi dati vengono elaborati.