Tax regime for new residents: main clarifications offered by the Italian Tax Authority

Legislative Decree no.209/203 has rewritten in a more restrictive manner the rules relating to the advantageous regime of the so- called “impatriates “originally identified by art. 16 of Legislative Decree 147/2025. Specifically, in the context of the revised regime: 

The aforementioned issues have been the subject of numerous rulings of the Italian Tax Authority, which has therefore given some guidelines. In this regard, the following is an analysis of the fundamental issues addressed in the responses of the Italian Tax Authority. 

The previous wording of the regime under review did not expressly provide that there was a minimum period between the transfer of residence to Italy and the start of a work activity. However, the Italian Tax Authority, with a position confirmed by case law (C.G.T. I° Roma 20.2.2024 n. 2399/8/2024) was firm in requiring such additional limitation.

In the new regulatory context, the Italian Tax Authority has, in response to ruling no.66 of 06/03/2025, held that the required existence of a causal link between the transfer and start of employment is no longer necessary. Specifically, The Italian Tax Authority ruled that “it is no longer necessary to verify the existence of a ‘functional’ link between the transfer of tax residence in Italy and the start of a work activity from which a tax-advantaged income, produced in Italy, derives.”

This interpretation would seem to introduce greater flexibility in the application scheme as well as the possibility that the requirements may also accrue after the impatriation. 

Art.5 paragraph 1, letter d) of Legislative Decree 209/2023 stipulates that workers who meet the requirements of the highly qualified or specialized requirements as defined by Decree 108/2012 and Legislative Decree 206/2007 are eligible. 

With the answers to ruling no. 71 and 74/2025, the Italian tax authority clarified that the reference made to Legislative Decree 108/2012 must be understood as referring to the requirements relating to the alternative possession of an education or professional qualification. Thus, overcoming the approach provided by Circular no. 17/2017 of the Italian tax authority, taxpayers who, while lacking a university degree, have a professional qualification attested by at least three or five years of professional experience relevant to the role held in Italy, are also eligible for the regime. 

This opening allows access to the incentive to a wider number of qualified workers. 

Art.5 of Legislative Decree 209/ 2023 establishes that eligible income of Euro 600,000.00 is to be considered on an annual basis.  

The Italian tax authority answers to ruling no.70/2025 further specified that the limit is not subject to the annual adjustment even if the transfer of the tax residence took place during the tax period. 

Regarding the assessment of whether the threshold of the deductible income limit has been reached, the instructions of the 2025 Income Model for individuals seem to confirm that if a person earns both employment income and self-employment income, the maximum eligible income is always equal to 600.000,00.