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According to Italian law, anyone with income produced in Italy, even if residing abroad, is required to declare it to the tax authorities, except in cases of exemption expressly provided for.

Non-residents must use the REDDITI PF Model in the same version available for subjects residing in Italy. The PF INCOME declaration must be submitted, qualifying as non-residents, by natural persons who in the year preceding the declaration year were resident abroad and who in the same year had income from Italian sources taxable in Italy.

The first thing you need to do is check whether or not you are required to file a declaration.

Even if you are not required, you can file a tax return to claim any charges incurred or deductions not attributed or to request a refund of excess tax deriving from the declaration previously filed.

Once you have verified whether you are required to submit the return (or are interested in doing so) you need to check whether or not you have the possibility of qualifying as “non-resident” subjects for direct tax purposes.

‘Domicile’ is the place where people have established the main seat of their affairs and interests, including moral and family ones. To be considered “non-resident”, you must meet the following conditions:

you must not have been registered in the register of persons residing in Italy for more than half of the year (ie for 183 days in normal years, 184 in leap years);

you must not have had your domicile in Italy for more than half of the year;

you must not have had a habitual residence in Italy for more than half of the year.

You are also considered a resident, pursuant to Italian legislation, unless proven otherwise, if you are an Italian citizen deregistered from the registers of the resident population and emigrated to States or territories with a preferential tax regime.

Bilateral conventions are currently in force between Italy and other States to avoid double taxation on income; in such agreements it is generally foreseen that each State identifies its tax residents according to its own laws. It is therefore always necessary to check the existing agreement and the expected treatment.