Налоговое резидентство в стране Italy: правило 183 дней

Italy applies a 183 day calendar year test (184 in leap years). Registration in the civil registry also triggers residency.

Календарный год (с января по декабрь). Это означает, что ваш счётчик дней обнуляется каждого 1 января. Дни предыдущего года не переносятся.

Если вы превысите 183 дней, Italy может обложить ваш мировой доход налогом как налогового резидента. Точные последствия зависят от вашей ситуации, действующих налоговых соглашений и типа дохода.

Italian residency lives under Article 2 of the income tax code (TUIR). To be tax resident, you need to satisfy any one of four conditions for the majority of the tax year (over 183 days, or 184 in a leap year): registration in the Anagrafe, having your domicile in Italy, having your residence in Italy, or being physically present here. The fourth physical presence condition was only added in 2024.

Since the 2024 reform, Italy counts physical presence days directly. Any day with even a fraction of presence in Italy is treated as a full day of presence.

Anagrafe registration used to be effectively conclusive: if your name was in the Italian civil registry for most of the year, you were resident, full stop. The 2024 reform softened that to a rebuttable presumption. Domicile remains as powerful as ever though; under the civil law definition, that means the centre of your main affairs and personal relationships, and it can pull you into Italian residency on its own.

Italy runs two inbound regimes worth knowing. The first cuts taxable employment and self employment income to 50% (or 40% in some cases) for new tax residents who spent the previous three years abroad, for up to five years. The second is a flat tax regime of €200,000 a year on all foreign source income, aimed at wealthy newcomers, and it runs for up to 15 years.

Italian treaties follow the OECD model. When dual residency comes up, the tiebreaker works through permanent home, centre of vital interests, habitual abode, and nationality in turn.