Tax Advisory for Non-Residents

Being a non-resident in Italy does not mean being outside the Italian tax system. Individuals who own property in Italy, earn Italian-source income, or hold shares in Italian companies are subject to specific tax obligations—even if they live abroad.

We assist Italian nationals abroad and foreign individuals with interests in Italy in managing their Italian tax position, with a strong focus on international aspects and double taxation treaties.

Taxation of Italian-Source Income

Income generated in Italy—rental income, dividends, capital gains, or compensation for services performed in Italy—is taxable in Italy even if the recipient is non-resident.

We verify the taxable base, applicable rates, and any available tax credits.

Real Estate Taxation for Non-Residents. Non-residents owning property in Italy are subject to IMU and, if the property is rented, income taxation. We manage filings, assess treaty applicability, and optimize the tax framework.

Form 730 for Non-Residents

In some cases, Form 730 is accessible even to non-residents — for example, for those with employment income produced in Italy. We verify the correct filing method and the choice between Form 730 and the Income Tax Return, based on the specific situation.

Double Taxation Treaties

Italy has signed bilateral agreements with many countries to avoid double taxation. Application is not automatic it requires eligibility verification and supporting documentation, including tax residency certificates.

We manage treaty application, particularly for clients connected to Brazil, Argentina, the United States, Spain, and LATAM countries.

Recovery of Withholding Taxes

If withholding taxes exceed treaty limits, the taxpayer may claim a refund. We assist with preparing the application and dealing with the Italian Tax Authority.

Exit Tax

Individuals transferring tax residence abroad while holding significant shareholdings in Italian companies may be subject to exit tax on unrealized capital gains.