As a result of the provision of the Italian Revenue Agency, the modalities to request the extension of the inpatriates tax relief (Article 5, paragraph 2-bis of DL 34/2019) have been defined.
Paragraph 3-bis of Article 16 of Legislative Decree 147/2015 provides for the extension of further 5 tax periods of the special tax regime for inpatriate workers with a taxation of 50% of income or 10% in the presence of the requirements contained in the same paragraph.
What to do:
Employees or self-employed workers will have to pay in a single payment an amount equal to 10% or 5% of the employment or self-employment income produced in Italy under certain conditions.
The amount must be paid by the F24 payment model by 30 June of the year following the end of the first period of use of the tax relief. If the first period of use of the inpatriate tax regime is ended on 31 December 2020, the payment must be made by 31 August 2021. Employed workers must submit a written application to the employer within the same time limits, while self-employed workers will submit an application in their tax return