![]() ![]() ![]() 1, which establishes that: “ Individuals who transfer their residence to Italy pursuant to article 2, paragraph 2, may opt for the substitution tax, referred to in paragraph 2 of this article, of their income products abroad identified according to the criteria referred to in Article 165, paragraph 2, provided that they have not been fiscally resident in Italy, pursuant to Article 2, paragraph 2, for at least nine tax periods during the ten preceding the start of the option’s validity period “. 232 of 2016, introduced a particularly facilitated tax regime, regulated by paragraph 152 of art. The purpose of this tax model is to encourage the owners of large assets and income from foreign sources to move their tax residence to Italy. It is established on a flat-rate basis, with a fixed rate, for each period of effectiveness of the scheme: for the single option it is € 100,000, while for family members, it is € 25,000. ![]() The Flat Tax can be defined as the substitute tax of the IRPEF one, on income produced abroad, applied to individuals who transfer their tax residence to Italy. ![]()
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