With answer No. 32, published on 19 January 2022, the Italian Revenue Agency clarified that it is possible to apply the special tax regime provided for inpatriates workers to those persons who, during their working-period abroad, have collaborated with an Italian company with which they become employees once they return to Italy.
Requirement of novelty of the work activity
Further to Answer No. 32 published on 19 January 2022, the Italian Revenue Agency once again draws attention to the requirement of novelty of the work activity for the purpose of access to the special tax regime provided for inpatriates workers allowing the benefit of it to an individual returned to Italy and who become employee of the Italian company with whom had previously had a collaborative relationship.
The case submitted to the Revenue Agency
In the case submitted to the Revenue Agency, it is highlighted that the activities envisaged by the new employment contract are very different from those carried out previously during the collaboration relationship.
Once again, the Italian Revenue Agency’s reply takes on a general significance by not responding specifically in this regard and appears to give a positive opinion on the issue of the possibility of access to the regime in situations where there is no discontinuity between the work activities performed during the period abroad and the ones after having been repatriated.
For this reason, the only “spatial” discontinuity seems to be sufficient and that differs from what it had been assumed in relation to being posted abroad in which it is claimed the need to be in the presence of discontinuity of the employment relationship and the work carried out a once being repatriated on the Italian territory.