With provision 102028 of 03.31.2022, the Revenue Agency defines the operating procedures for the 2022 extension of the impatriate tax regime for researchers and professors (ART 44 DL 78/2010 amended by Legislative Decree 34 2019) provided for by the recent budget law.
What does the provision state?
As regards professors or researchers who have been registered in the Registry of Italians residing abroad or who are citizens of EU Member States, who have already transferred their residence to Italy before the year 2020, the new provision of The Revenue Agency provides that employees and self-employed workers exercise the option for the subsidized scheme by paying, in a lump sum, an amount equal to 5% or 10% of the income from employment and self-employment produced in Italy, relating to the tax period preceding that of exercising the option.
The option can also be exercised for 2022 in the following ways:
- By paying an amount equal to 10% of the incomes from employment and self-employment produced in Italy subject to the subsidy referred to in Article 44 of Decree-Law no. 78 of 2010, relating to the tax period prior to the exercise of the option, if the subject at the time of exercising the option:
- has at least one minor child, even in pre-adoptive foster care, OR
- is the owner of at least one residential property in Italy, after the transfer to Italy or in the twelve months prior to the transfer, or becomes the owner within eighteen months from the date of option.
- By paying an amount equal to 5 percent of the incomes from employment and self-employment produced in Italy subject to the subsidy in the presence of BOTH the following conditions:
- if the subject at the time of exercising the option has at least three minor children, even in pre-adoptive foster care, and
- becomes or has become the owner of at least one residential property unit in Italy, after the transfer to Italy or in the previous twelve months or becomes the owner within eighteen months.
Request for employees
Employee professors or researchers may submit a written request to their employer by 30 June of the year following that of the first period of use of the facility and, for workers for whom this period ended on December 31, 2021, within 180 days from the date of publication of the provision, or by September 27, 2022 (The terms that expire on a Saturday or on a public holiday are extended to the first following working day).
Request for self-employed workers
Individuals exercising self-employment communicate the option in the tax return relating to the tax period in which they made the payment.
Duties of the withholding agent
Employers must therefore apply tax withholdings limited to 10% of the amounts and taxable values referred to in Article 51 of the TUIR, in the case of workers who, at the time of exercising the option, have communicated the presence of the requirements, on the sums and taxable values paid from the pay period following receipt of the request, with adjustment at the end of the year or at the end of the relationship.
Regarding the extension of the special regime for additional tax periods, the Revenue Agency has provided some clarifications, also establishing a deadline to apply for the extension. In addition, the Revenue Agency has recognised the tax benefits also in the case of teaching and/or research activities abroad with unpaid leave, as well as in the event that the teaching and/or research activity is not carried out in the immediately preceding two years. Find more information in our dedicated article.