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REGIME IMPATRIATI E FLAT TAX NEO-RESIDENTI: CONFERMATO IL DIVIETO DI CUMULO DAL 2027


È stata pubblicata in Gazzetta Ufficiale n. 117 del 22 maggio 2026 la legge di conversione del Decreto fiscale (D.Lgs. n. 38/2026), recante disposizioni urgenti in materia fiscale ed economica. Il provvedimento conferma le modifiche al regime agevolato per i lavoratori impatriati già introdotte in sede di decreto fiscale, con particolare riferimento al divieto di cumulo con la flat tax per neo-residenti. Il divieto di cumulo tra regimi agevolatiLa legge di conversione conferma l?"impianto già previsto nel decreto fiscale, ribadendo il divieto di cumulo tra il regime impatriati (art. 5 D.Lgs. 209/2023) e la flat tax per neo-residenti di cui all?"art. 24-bis del TUIR. In base alla disciplina transitoria, fino al 31 dicembre 2026 i contribuenti che trasferiscono la residenza fiscale in Italia potranno continuare ad applicare congiuntamente le due agevolazioni. A partire dal 1° gennaio 2027, invece, la preclusione diventerà pienamente operativa: per i soggetti che trasferiranno la residenza fiscale in Italia dal periodo d?"imposta 2027 non sarà più possibile cumulare la tassazione agevolata sui redditi di lavoro (impatriati) con l?"imposta sostitutiva forfettaria sui redditi prodotti all?"estero pari a 100.000 euro annui. La ratio della norma è quella di evitare sovrapposizioni tra regimi agevolativi destinati a soggetti che trasferiscono la residenza fiscale in Italia, delineando un quadro più rigido a partire dalle nuove opzioni esercitate dal 2027. Fonte: https://www.gazzettaufficiale.it
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If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

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