Italy Tax Agency Clarifies Application of Tax Amnesty Regime for Expatriate Workers

The Italian Revenue Agency Nov. 6 posted online Letter No. 533, clarifying the application of the Registry of Italian Residents Abroad (AIRE) for expatriate workers. An Italian resident taxpayer lived abroad for two years to pursue a degree. The taxpayer sought clarification as to the application of the AIRE for a taxpayer with two years abroad but without having two years of tax residence abroad under a DTA. The tax agency clarified that Italian residents not registered under the AIRE who have returned to Italy starting from the tax period following the one in progress on Dec. 31, 2019, can ...