Thanks to the reply published by the Italian Revenue Agency, clarifications were provided about a situation that has frequently occurred in recent years: the repatriation in Italy of individuals who have been working abroad and keep working with the same foreign company where the work was carried out in presence, but now from home.
To this category of workers, it is possible to apply the benefit for inpatriates workers pursuant to Article 16 of Legislative Decree 147/2015 for the tax period in which the individual transfers his/her tax residence in Italy and for the four subsequent tax periods, with the possibility, if certain conditions are met, to extend the tax benefits for further five tax year.
As described in Circular No. 33/2020, the Italian Revenue Agency had already specified that individuals are eligible for the inpatriates tax relief:
“if they work from home in Italy under an employer established abroad, or whose clients (in the case of self-employment or business activity) are foreigners (non-residents)”.
PLEASE NOTE It will be the worker’s duty:
If you would like to know more, you might be interested in: The Special Tax Regime for Inpatriate Workers.
Studio Arletti & Partners remains at your disposal for further assistance.