Repatriate scheme: when does it take effect for those returning in 2027?

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My son has been living and working abroad and has been registered with Aire since September 2024; he is considering returning to Italy in the future. I would l…

Under the provisions of Article 2 of the TUIR (Consolidated Income Tax Law), spending 183 days (or 184 in leap years) outside Italy’s borders during the calendar year is sufficient – provided the individual is registered with AIRE – for that year to be considered “abroad” for the purposes of tax residence. In this specific case, as the Aire registration is dated September 2024, your son is still …

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