VISA FOR ELECTIVE RESIDENCE AND TAX RESIDENCE: CLARIFICATIONS BY THE REVENUE AGENCY

• Thursday 26 January 2023
• Agenzia delle Entrate, Italian Revenue Agency, Italian tax regulations, Normativa fiscale italiana, Residenza fiscale in Italia, Tax residence in Italy, Visa, Visto

Abstract The Italian Revenue Agency has provided an answer to an inquiry (response to inquiry no. 119 of the Italian Revenue Agency of January 20, 2023) regarding the possibility of considering a visa for elective residence in Italy as equivalent to registration in the population registers ...