A person who carries out “smart working” activities in Italy for a foreign company can benefit from the special regime for expatriate workers if all the requisites required by the law are met. This is the response of the Revenue Agency to the ruling question no. 596 of 16 September 2021. The verification of the existence of the conditions for establishing the effective tax residence of a subject concerns factual elements that cannot in any case be subject to a request for ruling.
An Italian citizen, who moved abroad in 2013 and registered since 2019 in the Registry of Italians residing abroad (AIRE) asked the Revenue Agency for clarification regarding the possibility of being able to use the special scheme for expatriate workers for employees’ income produced in Italy from the tax period 2021.
In particular, the Agency was asked whether it is possible to benefit from the facility for a further five tax periods in the presence of a minor daughter.
For the assessment of his position he declares that:
– from 30 June 2014 to 31 January 2016 he worked for the ALFA company;
– in 2014 he was joined abroad by his spouse;
– since 1 February 2016 he has been employed by BETA;
– in 2017 the daughter was born;
– from 1 May 2021 it intends to move to Italy with the family unit to continue working for the US company BETA in smart working mode;
– on 23 February 2021 the foreign employer granted him to work “at a distance from Italy as an employee” for a period of at least two years.
The Agency’s response
The Revenue Agency with the ruling n. 596 of 16 September 2021 responds to the taxpayer who, where all the requirements of the law on impratriates are met, not subject to verification at the time of the ruling, will be able to benefit from the tax relief for employee income produced in Italy starting from the period 2021, in which he transfers his tax residence to Italy, and for the following four tax periods. Furthermore, the presence of a minor child allows the taxpayer to benefit from the benefit in question for a further five tax periods, with taxation of the subsidized income to the extent reduced by 50 percent.
It is understood that the verification of the existence of the conditions for establishing the effective tax residence of a subject concerns elements of fact which, as specified with circular no. 9 / E of 1 April 2016, cannot be subject to a request for ruling.
By the editorial staff