Italy Tax Agency Clarifies Eligibility to Extend Special Regime for Highly Skilled Repatriated Workers

The Italian Revenue Agency July 22 issued Letter No. 159/2024, clarifying the eligibility to extend the special regime for highly skilled repatriated workers under Article 16 of Legislative Decree No. 147/2015 . The taxpayer, an Italian citizen, was resident in the U.S. for over 10 years. He returned to Italy in 2019 and took advantage of the optional substitute tax regime for new residents under Article 24 of the Tax Code (TUIR) for years 2019, 2020 and 2021. He then changed to the special regime for highly skilled repatriated workers for 2022 and 2023. He purchased a residential property in ...