The Legislative Decree no. 209 of 27 th December 2023 provides for certain amendments to the criteria of tax residence in Italy in art. 2 of the TUIR.
In particular, as of 2024, individuals shall be considered as tax resident in Italy if, for the greater part of the fiscal year, including fractions of a day, alternatively:
- Have their domicile in Italy, being the place where the individuals’ personal and family relations are
primarily located; - Have their residence in Italy, being the habitual abode;
- Are physically present in Italy.
| TAX RESIDENCE FOR INDIVIDUALS | |
| Previous rules | New rules |
| An individual is considered to be resident in Italy if he/she: – Is registered in the relevant local registry or – Has his/her domicile in Italy as defined in the Italian civil code or – Has his/her residence in Italy, as defined in the Italian civil code, For the greater part of the year | An individual is considered to be resident in Italy if he/she: – Is physically present in Italy or – Has his/her domicile in Italy as defined where the family and personal relationships are located or – Has his/her residence in Italy, as defined in the Italian civil code, For the greater part of the year |