Published by carratelli4 years ago

The new tax relief measures, implemented in the latest legislative changes, aimed at individuals who transfer their residence to Italy for work, or even independently of work, are diverse...

The new tax relief measures, implemented in the latest legislative changes, aimed at individuals who transfer their residence to Italy for work, or even independently of work, are diverse. But let's go into more detail!


Tax breaks for researchers and teachers


For this category, tax breaks are based specifically on income. The previous rule in force for this category was modified by the 2017 Budget Law, which made permanent the benefit and there is no longer a deadline for returning to Italy. This category includes: Teachers and researchers who wish to carry out their work in Italy with the following Requirements: university degree, having previously resided abroad, having carried out research or teaching abroad for at least two consecutive years at public or private research centers or universities, must transfer their tax residency to Italy.


Tax regime aimed at those who have withdrawn from work


Counter-exoduses are those who were previously resident in Italy and, after moving abroad, returned to Italy. This category includes: EU citizens, graduates who have worked as self-employed workers or started businesses abroad, and students with a degree obtained abroad. Public administration positions are also permitted. with the following requirements: having lived in Italy for at least 24 months before expatriating, having a university degree and having worked as a self-employed person or in a business abroad for at least 24 months, having studied abroad for at least 24 months and having obtained an academic qualification, having transferred registered residence to Italy within 3 months of being hired, and having worked in Italy.


Special regime for "repatriated" workers


Among the "repatriated" workers, there are various categories of people who move to Italy to carry out a work activity. The following categories are covered:
- Managers and workers with high qualifications and specialization understood as the EU citizens, non-graduate workers, people who do not work in public administrations who meet the following requirements: Transferring residence to Italy, not having been resident in Italy in the periods prior to repatriation, committing to remain in Italy for 2 years, working for at least 183 days per year, if employed, working in a resident company
- Self-employed repatriated and repatriated workers in possession of a university degree, understood as EU citizens, non-EU citizens, graduate workers, and public administration employees who meet the following requirements: Graduates, self-employed or employed abroad for 24 months, having studied abroad for 24 months with a certifiable qualification, transferring tax residency to Italy
- Option for the tax regime of repatriated workers understood as EU citizens, graduates who have worked abroad, students who have obtained an academic qualification or a specialization of the degree, workers in public administrations who meet the following requirements: resided for 24 months in Italy before expatriation, be a graduate and have been self-employed or have obtained a degree with qualification abroad for 24 months


In conclusion: As we have seen, there are various types of new tax breaks that specifically cover a large portion of the population, aimed at encouraging economic and scientific development, thus creating a varied system, with a taxable income range from 20% to 70%, with a tax saving of 20% per year, a significant saving for those who want to move to Italy and an opportunity not to be missed!

Carratelli

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