{"id":130927,"date":"2022-03-22T09:56:11","date_gmt":"2022-03-22T09:56:11","guid":{"rendered":"https:\/\/swissfederalism.ch\/tassazioni-agevolate-per-pensionati-italiani-allestero\/"},"modified":"2022-03-22T10:12:42","modified_gmt":"2022-03-22T10:12:42","slug":"facilitated-taxation-for-italian-pensioners-abroad","status":"publish","type":"post","link":"https:\/\/swissfederalism.ch\/en\/facilitated-taxation-for-italian-pensioners-abroad\/","title":{"rendered":"Facilitated taxation for Italian pensioners abroad"},"content":{"rendered":"

Facilitated taxation for Italian pensioners abroad<\/span><\/h1>\n

Italy provides various benefits for Italian pensioners living abroad (AIRE) and this year new benefits have been introduced.<\/span><\/p>\n

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An Elderly Couple<\/span><\/figcaption><\/figure>\n

Facilitated taxation for the return of pensioners residing abroad to the regions of Southern Italy<\/span><\/h2>\n

Individuals holding a foreign pension<\/strong> who transfer their tax residence to Italy<\/strong>, in one of the municipalities belonging to the regions of Sicily, Calabria, Sardinia, Campania, Basilicata, Abruzzo, Molise and Puglia,<\/strong> with a population not exceeding 20,000 inhabitants<\/strong>, may benefit from a facilitated tax regime, with a 7% substitute tax for Irpef<\/strong> (personal income tax) applicable to all income categories.<\/span><\/p>\n

The maximum validity of the regime is 10 years<\/strong> and is applied in the tax period in which the subject becomes resident in Italy for tax purposes and for a further nine tax periods. This implies that the subject who transfers his or her tax residence to Italy, for example in 2019, will be able to benefit from the substitute tax starting from that year and up to 2028 (inclusive), without the possibility of renewing the option on expiry.<\/span><\/p>\n

Requirements<\/span><\/h2>\n

To obtain the benefits listed above, the following requirements must be met:<\/span><\/p>\n