Pursuant to Article 24-bis, paragraph 6, the beneficiary of the option may request that it be extended, throughout the period of validity, to one or more family members identified by Article 433 of the Civil Code. It is a broad notion of family that includes the subjects obliged to maintain under a judicial decision in the cases established by the Civil code, that is the spouse, the children, including adopted children (in their absence, the next descendants), the parents (in their absence, the next ascendants) and adopters, sons-in-law and daughters-in-law, father-in-law and mother-in-law, full or unilateral brothers and sisters.

To take advantage of the flat tax, family members must find themselves in the same conditions set by paragraph 1 of article 24-bis in question: they must have transferred their tax residence to Italy, but they must not have been fiscally resident in the State for at least nine tax periods over the ten preceding the start of the option’s validity period.

It is allowed to extend the application of the regime to eligible family members even in chronologically distinct moments. In other words, each family member could access the scheme in a different period than that of the principal taxpayer.

In the event that the option is extended to family members, the flat-rate substitute tax due must be increased by an amount equal to 25.000 (twentyfivethousand) euros for each tax period and for each family member.

The extension of the option can be revoked for one or more family members, while the withdrawal of the option or the forfeiture of the regime of the person exercising the option determines the revocation and forfeiture of the other family members as well.

However, the forfeiture of the regime of one or more of the family members due to omitted or partial payment of the substitute tax referred to them does not entail forfeiture of the regime for natural persons who have exercised the option in first person.

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