{"id":109721,"date":"2021-01-20T17:10:36","date_gmt":"2021-01-20T16:10:36","guid":{"rendered":"https:\/\/www.arlettipartners.com\/regime-speciale-per-lavoratori-impatriati-contribuenti-che-rientrano-a-seguito-di-distacco-allestero\/"},"modified":"2024-03-20T10:32:17","modified_gmt":"2024-03-20T09:32:17","slug":"regime-speciale-per-lavoratori-impatriati-contribuenti-che-rientrano-a-seguito-di-distacco-allestero","status":"publish","type":"news","link":"https:\/\/arlettipartners.com\/it\/?news=regime-speciale-per-lavoratori-impatriati-contribuenti-che-rientrano-a-seguito-di-distacco-allestero","title":{"rendered":"Regime speciale per lavoratori impatriati: contribuenti che rientrano a seguito di distacco all&#8217;estero"},"content":{"rendered":"<p style=\"text-align: left;\">A seguito di un recente interpello dell\u2019Agenzia delle Entrate, e come precisato dalla Circolare 33\/E del 28\/12\/2020, l\u2019Agenzia conferma la\u00a0<strong><u>non<\/u><\/strong>\u00a0applicabilit\u00e0 delle agevolazioni previste per il <a href=\"https:\/\/arlettipartners.com\/rientro-post-distacco-allestero-e-regime-per-lavoratori-impatriati\/?lang=it\">regime impatriati in caso di rientro da distacco<\/a> nell\u2019ipotesi in cui:<\/p>\n<ul style=\"text-align: left;\">\n<li>Il lavoratore distaccato rientri nello Stato italiano e sia assunto presso il medesimo datore di lavoro e con lo stesso contratto di lavoro;<\/li>\n<li>Pur in presenza di un nuovo contratto per l\u2019assunzione di un\u00a0<em>nuovo<\/em>\u00a0ruolo aziendale al momento dell\u2019impatrio, rientri in una situazione di continuit\u00e0 con la precedente posizione lavorativa svolta nel territorio dello Stato prima dell\u2019espatrio.<\/li>\n<\/ul>\n<p style=\"text-align: left;\">Diversamente,\u00a0<strong>si conferma l\u2019applicabilit\u00e0<\/strong>\u00a0del regime nell\u2019ipotesi in cui:<\/p>\n<ul style=\"text-align: left;\">\n<li>L\u2019<a href=\"https:\/\/arlettipartners.com\/regime-impatriati-anche-a-fine-distacco-se-inizia-una-nuova-attivita-lavorativa\/?lang=it\">attivit\u00e0 svolta dall\u2019impatriato costituisca una nuova attivit\u00e0 lavorativa<\/a> ed assuma un <a href=\"https:\/\/arlettipartners.com\/regime-impatriati-riconosciuto-solo-in-presenza-di-discontinuita-lavorativa\/?lang=it\">ruolo aziendale diverso<\/a> da quello previsto all\u2019interno del contratto precedente al distacco, in virt\u00f9 di un nuovo contratto di lavoro.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>L&#8217;Agenzia delle Entrate conferma le misure di applicabilit\u00e0 per le agevolazioni previste per impatriati di rientro dal distacco all&#8217;estero.<\/p>\n","protected":false},"author":52,"featured_media":114872,"template":"","meta":{"_acf_changed":false,"footnotes":""},"categories":[1450,1709,1706],"tags":[],"country":[1503],"container":[],"service":[5802],"tag-di-competenza":[],"class_list":["post-109721","news","type-news","status-publish","has-post-thumbnail","hentry","category-income-tax-law","category-impatriate-special-tax-regime","category-taxes-covered-art-3-oecd","country-italia","service-tax-services-for-individuals"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Regime speciale per lavoratori impatriati: contribuenti che rientrano a seguito di distacco all&#039;estero<\/title>\n<meta name=\"description\" content=\"L&#039;Agenzia delle Entrate conferma le misure di applicabilit\u00e0 per le agevolazioni previste per impatriati di rientro dal distacco all&#039;estero.\" 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