At long last, the regulations regarding the registration of Italian citizens in the AIRE registry have been updated; in particular, following the conversion of the “Brexit” decree, Law 41/2019, the belated equalization of the date of registration in AIRE has been established both in the case of an application forwarded to the Embassy and in the case of the route through the municipality of residence in Italy. A simpler IRS for the Italian abroad!

Italian law provides as an absolute presumption under Article 2, Paragraph 2 TUIR that natural persons are considered residents who for the majority of the year, that is, for a period of at least 183 days (184 for leap years), even if not continuous, fall under one of the following hypotheses:
– persons registered in the registers of the resident population for the majority of the tax period;

AIRE registration is therefore a sine qua non for being considered a nonresident for tax purposes in Italy.

To address the sensitive issue of foreign tax residence, please contact us directly.