{"id":131438,"date":"2022-03-24T09:52:10","date_gmt":"2022-03-24T08:52:10","guid":{"rendered":"https:\/\/arlettipartners.com\/rientro-post-distacco-allestero-e-regime-per-lavoratori-impatriati\/"},"modified":"2024-03-20T10:27:09","modified_gmt":"2024-03-20T09:27:09","slug":"rientro-post-distacco-allestero-e-regime-per-lavoratori-impatriati","status":"publish","type":"news","link":"https:\/\/arlettipartners.com\/it\/?news=rientro-post-distacco-allestero-e-regime-per-lavoratori-impatriati","title":{"rendered":"Rientro post distacco all&#8217;estero e regime per lavoratori impatriati"},"content":{"rendered":"<p style=\"text-align: left;\">Con risposta a <em>interpello n. 119 del 17 marzo 2022<\/em>, l\u2019Agenzia delle entrate ha escluso il riconoscimento del beneficio fiscale per lavoratori impatriati rientrati in Italia a seguito di un periodo di distacco all\u2019estero. Nel caso di specie l\u2019Agenzia ha aggiunto che tale preclusione sussiste anche qualora il distacco all\u2019estero sia stato disposto contestualmente all\u2019assunzione del lavoratore.<\/p>\n<h2 style=\"text-align: left;\">Requisiti per il lavoratore impatriato<\/h2>\n<p style=\"text-align: left;\">In base a quanto stabilito da decreto internazionalizzazione, come modificato dall\u2019<em>art. 5 del decreto-legge 30 aprile 2019, n. 34<\/em>, per fruire del regime speciale per lavoratori impatriati \u00e8 necessario che il lavoratore:<\/p>\n<ul style=\"text-align: left;\">\n<li style=\"text-align: left;\">Trasferisca la residenza nel territorio dello Stato ai sensi dell\u2019art. 2 del TUIR;<\/li>\n<li style=\"text-align: left;\">Non sia stato residente in Italia nei due periodi d\u2019imposta antecedenti al trasferimento e si impegni a risiedere in Italia per almeno due anni;<\/li>\n<li style=\"text-align: left;\">Svolga l\u2019attivit\u00e0 lavorativa prevalentemente nel territorio italiano.<\/li>\n<\/ul>\n<p style=\"text-align: left;\">Inoltre, sono destinatari del beneficio fiscale in esame, inoltre, i cittadini dell&#8217;Unione europea o di uno Stato extra UE con il quale risulti in vigore una Convenzione contro le doppie imposizioni o un accordo sullo scambio di informazioni in materia fiscale che:<\/p>\n<ul style=\"text-align: left;\">\n<li style=\"text-align: left;\">sono in possesso di un titolo di laurea e abbiano svolto &#8220;continuativamente&#8221; un&#8217;attivit\u00e0 di lavoro dipendente, di lavoro autonomo o di impresa fuori dall&#8217;Italia negli ultimi 24 mesi o pi\u00f9, ovvero<\/li>\n<li style=\"text-align: left;\">abbiano svolto &#8220;continuativamente&#8221; un&#8217;attivit\u00e0 di studio fuori dall&#8217;Italia negli ultimi 24 mesi o pi\u00f9, conseguendo un titolo di laurea o una specializzazione post lauream.<\/li>\n<\/ul>\n<p style=\"text-align: left;\">L&#8217;agevolazione in esame \u00e8 fruibile dai contribuenti per un quinquennio a decorrere dal periodo di imposta in cui trasferiscono la residenza fiscale in Italia, <em>ai sensi dell&#8217;articolo 2 del TUIR<\/em>, e per i quattro periodi di imposta successivi.<\/p>\n<h2 style=\"text-align: left;\">Inapplicabilit\u00e0 del regime: la conferma dell&#8217;Agenzia delle Entrate<\/h2>\n<p style=\"text-align: left;\">In particolare, nel caso di specie, l\u2019Agenzia delle Entrate ha chiarito che nell\u2019ipotesi di distacco all\u2019estero con successivo rientro il beneficio fiscale in esame non spetta, in presenza del medesimo contratto presso il medesimo datore di lavoro.<\/p>\n<p style=\"text-align: left;\">Nel caso di specie, infatti, risulta che, al rientro in Italia del dipendente, il rapporto di lavoro sar\u00e0 regolato <strong>dal medesimo contratto stipulato al momento dell\u2019assunzione<\/strong> e che il rientro avverr\u00e0 presso il medesimo datore di lavoro che lo aveva assunto.<\/p>\n<blockquote><p>L&#8217;Agenzia delle Entrate ha espresso un parere simile in merito all&#8217;inapplicabilit\u00e0 del regime impatriati anche <a href=\"https:\/\/arlettipartners.com\/regime-speciale-per-lavoratori-impatriati-contribuenti-che-rientrano-a-seguito-di-distacco-allestero\/?lang=it\">in una precedente risposta<\/a>.<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Stabilito caso di inapplicabilit\u00e0 regime impatriati in seguito a rientro dal distacco all&#8217;estero.<\/p>\n","protected":false},"author":52,"featured_media":131435,"template":"","meta":{"_acf_changed":false,"footnotes":""},"categories":[1450,1709,1706],"tags":[],"country":[],"container":[],"service":[5741],"tag-di-competenza":[],"class_list":["post-131438","news","type-news","status-publish","has-post-thumbnail","hentry","category-income-tax-law","category-impatriate-special-tax-regime","category-taxes-covered-art-3-oecd","service-impatriate-tax-regime-italy"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO 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