Taxes on the income of an individual

Question

Taxes on the income of an individual

Igor selivanov asks:

Very contradictory information about income taxes that must be paid by a person who has received a residence permit for the chosen place of residence in Italy. It is unclear whether he necessarily becomes a tax resident of Italy? Is it necessary to live in the country for more than 183 days a year or not? Does the residence permit rule of the Presidential Decree of 31.08.1999, paragraph 394, Article 13, paragraph 4, apply at the same time?

25.03.2023

ITALY. Consultation

Visa, residence permit, citizenship

Expert answers (1)

Sergey Anikeev (Arcasa-Group) · Answer 1 · 2023-03-26T11:51

Igor, hello. It is important to distinguish between two resident statuses: tax residency and immigration (resident for immigration). The status of an immigration resident gives you the right to reside in Italy (in other words, it is obtaining a residence permit or permanent residence in Italy). At the same time, having received a residence permit in Italy, you do not automatically become a tax resident of Italy. And the status of a tax resident determines in which country you will pay taxes. On the second question, if you have a residence permit in Italy valid for one year, then you have no right to be absent from the country of permanent residence (Italy) for more than six months. If you have a residence permit valid for two or more years, you can live outside Italy for a longer period, which, however, should also not exceed half the validity period of your existing residence permit. If you have a permanent residence permit in Italy, you can be absent from the country for a maximum of 12 months in a row. Sincerely, Sergey Anikeev.