{"id":1361,"date":"2021-01-14T12:00:41","date_gmt":"2021-01-14T11:00:41","guid":{"rendered":"https:\/\/www.rabaglietti.it\/?p=1361"},"modified":"2021-01-14T18:28:36","modified_gmt":"2021-01-14T17:28:36","slug":"regime-speciale-lavoratori-impatriati-art-16-d-l-n-147-2015","status":"publish","type":"post","link":"https:\/\/www.rabaglietti.it\/en\/regime-speciale-lavoratori-impatriati-art-16-d-l-n-147-2015\/","title":{"rendered":"REGIME SPECIALE LAVORATORI IMPATRIATI art. 16 D.L. n.147\/2015"},"content":{"rendered":"<style type=\"text\/css\"><\/style>\n<section class=\"kc-elm kc-css-2036787 kc_row\">\n<div class=\"kc-row-container  kc-container\">\n<div class=\"kc-wrap-columns\">\n<div class=\"kc-elm kc-css-2033714 kc_col-sm-12 kc_column kc_col-sm-12\">\n<div class=\"kc-col-container\">\n<div class=\"kc-elm kc-css-2200434 kc_text_block\">\n<p>Clarifications by Agenzia Entrate (no. 33\/E of 28\/12\/2020) relating to the tax regime for those who decide to repatriate to Italy (art. 16 DL 147\/2015).<\/p>\n<p>The major benefit consists of a reduced taxation of income (employment, assimilated worker or self-employment) for those who transfer their tax residency to Italy and undertake to maintain it for at least two fiscal-year. The income exemption rate is 70% and increases for those who transfer their residency to one of the regions in central and southern Italy, as specifically identified by law.<\/p>\n<p>To benefit from the special fiscal regime, it is mandatory to verify the following subjective and objective requirements: 1) the subject must not have been a resident in Italy during the two fiscal year prior to the transfer of residence; 2) the subject must transfer his residency to Italy and undertakes to reside for at least two fiscal year; 3) the subject carries out his activity mainly in Italy.<\/p>\n<p>This benefit lasts for a period of five years, from the tax period in which the subject transfers his tax residency to Italy and for the following four years.<\/p>\n<p>Furthermore, the possibility of taking advantage of an extra five-year concession was introduced (with an income exemption rate of 50%) in the presence of the following alternative conditions: purchase of residential real estate unit in Italy and presence of at least one minor or dependent child on your income tax report, even in foster care.<\/p>\n<p>Citizens of an EU or non-EU country with a Double Taxation Convention or an agreement on the exchange of tax information may also have access to the reduced tax regime<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"Clarifications by Agenzia Entrate (no. 33\/E of 28\/12\/2020) relating to the tax regime for those who decide to repatriate to Italy (art. 16 DL 147\/2015). The major benefit consists of a reduced taxation of income (employment, assimilated worker or self-employment) for those who transfer their tax residency to Italy and undertake to maintain it for ","protected":false},"author":2,"featured_media":980,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[63],"tags":[],"class_list":["post-1361","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"_links":{"self":[{"href":"https:\/\/www.rabaglietti.it\/en\/wp-json\/wp\/v2\/posts\/1361","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rabaglietti.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rabaglietti.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rabaglietti.it\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rabaglietti.it\/en\/wp-json\/wp\/v2\/comments?post=1361"}],"version-history":[{"count":5,"href":"https:\/\/www.rabaglietti.it\/en\/wp-json\/wp\/v2\/posts\/1361\/revisions"}],"predecessor-version":[{"id":1367,"href":"https:\/\/www.rabaglietti.it\/en\/wp-json\/wp\/v2\/posts\/1361\/revisions\/1367"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rabaglietti.it\/en\/wp-json\/wp\/v2\/media\/980"}],"wp:attachment":[{"href":"https:\/\/www.rabaglietti.it\/en\/wp-json\/wp\/v2\/media?parent=1361"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rabaglietti.it\/en\/wp-json\/wp\/v2\/categories?post=1361"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rabaglietti.it\/en\/wp-json\/wp\/v2\/tags?post=1361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}