Fiscal Residence

[Anastasia]

They will get you for not declaring the syringes you use to self administer your Moretti drug of choice and fling you in rehab Goose.

Run Goose Run!

[Jinty]

I've just being reading into this further trying to find out what's what regarding taxation.

Can I just check if this is right?

1. If you are a resident in Italy then you have to complete a tax return every year.

2. If you are paying tax on your income in another member state(s) - then the "double taxation" rules come into play.

3. The 184 day rule means even if you don't become a resident but you live in Italy for more than 183 days then you are fiscally resident and should complete a tax return.

4. If you don't live in Italy or more than 184 days a year but have become a resident to take advantage of Prima Casa discount - then it may in certain cases be more "cost effective" to pay back the Prima Casa Discount and start paying ICI so you don't have to do a tax return on your worldwide income?

Am I even close?

[Relaxed]

As Goose pointed out earlier, living in Italy for more than half the year isn't a recent change; the change is that if you are registered at the comune you are assumed to be resident and will, probably, be investigated.

The double taxation rules do still apply, but I believe there have been some changes in this area (depending on how the income is generated).

Basically though, I think you've got it about right!

[The Goose]

1. It's actually 2 returns every year, June and Nov in a confusing mix of what you've pre and post payments.

2. Double taxation means youonly pay once, in one state, it in no way informs which state that is

3. 184 days - yup.

4. Have no expectation that you will be able to complete your own Italian IRPEF return - it is the stuff of legend and you will need a comercialista, CAP or will have to go and bear your soul at the Agenzia delle Entrate.

I think you have got it Caruthers!

[Jinty]

Originally Posted by The Goose

1. It's actually 2 returns every year, June and Nov in a confusing mix of what you've pre and post payments.

I see a fine coming and I'm not even there yet!