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LAVORATORI "IMPATRIATI" LAUREATI: CHIARIMENTI SULL'ACCESSO AL REGIME FISCALE SPECIALE


L'Agenzia delle Entrate con la risposta n. 32 dell'11 ottobre 2018, si è espressa in merito alla possibilità, per un cittadino italiano laureato che abbia svolto attività lavorativa all'estero e sia successivamente rientrato in Italia, di fruire del regime speciale per lavoratori impatriati (articolo 16, del decreto legislativo 14 settembre 2015, n. 147), introdotto con lo scopo di incentivare il trasferimento in Italia di lavoratori con alte qualificazioni e specializzazioni e favorire lo sviluppo tecnologico, scientifico e culturale del nostro paese. Sul tema le Entrate hanno chiarito che, per accedere al suddetto regime e quindi beneficiare dell'agevolazione, i lavoratori "impatriati" in possesso di laurea e che hanno svolto attività all'estero per almeno 2 anni prima del trasferimento (risultando per tale periodo non residenti fiscalmente in Italia) devono trasferire la residenza nel nostro Paese, ai sensi dell'art. 2, del TUIR, ed impegnarsi a permanervi per almeno due anni. Fonte: https://www.agenziaentrate.gov.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

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:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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