The extension for an additional 5-year period of the special tax regime for inpatriate workers may be exercised, provided that the requirements of Article 1, paragraph 50 of Law no. 178/2020 are met:
As reported in the response to the tax ruling no 703, the Italian Revenue Agency has therefore emphasized that, according to article 5 paragraph 2-bis of the Decree Law 34/2019, Italian citizens who have not been registered within AIRE are excluded from the possibility to exercise the option for the extension of the tax relief. This statement does not correspond to the provisions of Article 16 paragraph 5-ter of Legislative Decree 147/2015 which had allowed access to the regime even in the absence of AIRE registration, where it is possible to prove to have been tax resident abroad under a Convention against double taxation. Following the publication of Circular No. 33/2020, this possibility was also granted to individuals who moved to Italy before 30th April 2019.
Regarding the period of exercise the extension of the regime, the Italian Revenue Agency underlines that the option cannot be exercised before the first five years of use of the inpatriates tax relief; in other words, the option for the extension of the tax relief for workers who transferred to Italy before 30/04/2019 must be applied within 30 June of the year following the one in which the prior period expires.
In conclusion, they are excluded from the possibility of exercising the option referred to Article 1, paragraph 50, of the Budget Law 2021:
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