Shall I pay tax in Italy?

If you live full time in Italy, as a general rule, you are obligated to pay taxes on all your worldwide income and assets. Bilateral treaties may make some of your income and assets tax free or reduce the amount of tax you have to pay.

However, a question coming up often is: “When am I considered to live full time in Italy, if I have another home out of Italy, where I spent a lot of time?”, “Am I considered a tax resident in Italy?”, “Shall I pay tax in Italy?”

According to Italian law (TUIR and civil code) you are subject to pay taxes in Italy if, for most part of the fiscal year, i.e. longer than 183 days/year

  1. you are registered in the anagrafe register

or

  1. you have the centre of your interests in Italy

or

  1. you usually live in Italy.

If you happen to fall into just one of these categories, very likely you are subject to declare all your worldwide income and assets in Italy, even that small property you own on moon land.

If in doubt, seek professional assistance and contact us.

This article is not exhaustive and is a guidance only.

Barbara De Benedittis Relocation and Legal in Italy