Return after posting abroad and applicability of regime for inpatriated workers

inpatriates regime for posted workers
Inapplicability of the tax benefits for inpatriates: the case of workers returning after being posted abroad.

With response to ruling no. 119 of March 17, 2022, the Revenue Agency excluded the recognition of the tax benefit for expatriate workers who returned to Italy following a period of posting abroad. In the present case, the Agency added that this foreclosure exists even if the posting abroad was arranged at the same time as the hiring of the worker.

Requirements of the inpatriate worker

Based on the provisions of the internationalization decree, as amended by art. 5 of the decree-law 30 April 2019, n. 34, in order to benefit from the special regime for inpatriate workers it is necessary that the worker:

  • Transfers the residence to the territory of the State pursuant to art. 2 of the TUIR;
  • Has not been resident in Italy in the two tax periods prior to the transfer and undertakes to reside in Italy for at least two years;
  • Carries out the work activity mainly in the Italian territory.

 

Furthermore, the recipients of the tax benefit in question are also citizens of the European Union or of a non-EU state with which a double taxation convention or an agreement on the exchange of information in tax matters is in force, who:

  • are in possession of a university degree and have carried out “continuously” an employee, self-employed or business activity outside Italy in the last 24 months or more, or
  • have carried out “continuously” a study activity outside Italy in the last 24 months or more, obtaining a degree or a post-graduate specialization.

 

The benefit in question can be used by taxpayers for a five-year period starting from the tax period in which they transfer their tax residence to Italy, pursuant to article 2 of the TUIR, and for the four subsequent tax periods.

When is the tax benefit not applicable: confirmation of the Revenue Agency

In particular, in the present case, the Revenue Agency clarified that in the event of posting abroad with subsequent return, the tax benefit in question is not due, in the presence of the same contract with the same employer.

In the present case, in fact, it appears that, upon the employee’s return to Italy, the employment relationship will be governed by the same contract stipulated at the time of hiring and that the return will take place at the same employer who had hired him.

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