The special scheme for “impatriated” workers, introduced starting from the 2016 tax period, provides for a facilitated taxation of the income produced by taxpayers who transfer their tax residence to Italy and who undertake to reside in our nation for at least two tax periods, carrying out work in the Italian territory.
The 2021 Budget Law intervened by modifying the discipline of the Impats. In particular, the new paragraph 2-bis of the article of the D.L. 34/2019 allows to extend the temporal scope of the facilitated tax regime also to subjects who have transferred their residence to Italy before the year 2020 and who, as of 31 December 2019, are beneficiaries of the ordinary favor regime provided for the impatriated workers.
The extension of the concession is allowed:
From a subjective point of view, the facility in question is reserved for taxpayers who:
These subjects can benefit, for a further five years, from the reduction of 50 percent of the income produced.
Lastly, it is emphasized that in Article 5 of the Legislative Decree 34/2019 the following paragraphs have been added: