With resolution no. 27 of 15 April 2021, the Inland Revenue has set the tax codes “1860” and “1861” for payment of amounts to benefit from the special favourable regime for repatriated, workers. The regime has been extended for additional five years.<\/p>\n\n\n\n
Workers may opt for this regime by paying ten or five per cent of employment or self-employment income produced in Italy, related to the tax period before that in which the option is exercised.<\/p>\n\n\n\n
The 10 per cent rate is halved if the worker has at least three minor children, including those in pre-adoptive foster care, if they own at least a residential home in Italy, after their transfer or in the previous 12 months, or become owner within 18 months from the payment.<\/p>\n\n\n\n
The Inland Revenue clarifies that the payment of the percentages use the F24 ELIDE tax form without the possibility of compensation. The amount must be paid by 30 June of the year following benefit\u2019s first use.<\/p>\n\n\n\n
Taxpayers, for whom this period ended on 31 December 2020, may make the payment within 180 days of publication of the 3 March 2021 provision, which defined the procedures for exercising the option, i.e. by 30 August 2021.<\/p>\n","protected":false},"excerpt":{"rendered":"
With resolution no. 27 of 15 April 2021, the Inland Revenue has set the tax codes “1860” and “1861” for payment of amounts to benefit from the special favourable regime for repatriated, workers. The regime has been extended for additional five years. Workers may opt for this regime by paying ten or five per cent […]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[177,190,203],"tags":[],"class_list":{"0":"post-24567","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"hentry","6":"category-insights","8":"category-practice"},"acf":[],"yoast_head":"\n