Residence for tax purposes

Latest update: 12/12/2020

A person is considered to be resident in Italy for income tax purposes if, for the majority of the year (at least 183 days a year, 184 for leap years):

• they are entered in the National Registry of the Resident Population in Italy; or
• they have their place of residence or habitual residence in Italy.

Italian citizens who have been removed from the National Registry of the Resident Population and have emigrated to a country or territory with privileged tax status, as identified by Decree of the Ministry of Finance of 4 May 1999, as subsequently amended and supplemented(IT), are also deemed to be resident in Italy.

In the event of relocations during the course of the year, if the individual resides in Italy for less than 183 days (184 for leap years), the option of splitting the tax period into two is only recognised in the International Double Taxation Agreements entered into with Switzerland (Article 4(IT), the Italy Switzerland Double Taxation Agreement, signed in Rome on 9 March 1976 and ratified by Law No 943/1978) and Germany (Section 3(IT) of the Italy Germany Double Taxation Agreement, signed in Bonn on 18 October 1989 and ratified by Law No 459/1992), as specified by the Revenue Agency in Resolution No 471/E of 3 December 2008(IT).