The 2017 Budget Law defined some application provisions of the new regime not directly governed by the new article 24-bis which provides for the exemption from compliance with tax monitoring and the exemption of IVAFE and IVIE taxes for new residents
In fact, it is provided that the subjects who exercise the option for the substitute tax on foreign income for the tax periods of validity of the option provided therein:
Furthermore, admission to the scheme cannot be combined with the incentives for the return to Italy of the so-called “Brains” (researchers) residing abroad (referred to in article 44 of law decree no. 78 of 2010), as well as with the facilities for the return of skilled workers (article 16 of legislative decree no. 147 of 14 September 2015) ).Studio STS is available with its professionals for consultancy and support, as well as for any in-depth study and evaluation.
Studio STS is available with its professionals for consultancy and support, as well as for any in-depth study and evaluation.