'residenza' versus 'resident for tax purposes'

[CMJ Oliver, Solicitor]

JulieD - you are providing services under contract for a UK company and being paid and taxed by the company in the UK, where you actually carry out the work is irrelevant.

You can continue to work for that company and be paid and taxed in the UK and register your residenza at the Anagrafe in Italy, but from the moment you do so will be liable to complete a tax return declaring your worldwide income in Italy. You will not pay tax in Italy nor will your NI contributions be transferred as the double tax agreement allows you to be taxed only in one country.

Charlotte Oliver

[Penny]

From the original question, I just wanted to clear one thing up. The "prima casa" is a one-off tax reduction on the purchase tax paid. So, if you did not request it when you purchased the house, then becoming a resident does not affect this as it happened subsequent to the purchase.

It gets a bit confusing because there are various concessions for residents (e.g. reduced utility bills) that are nothing to do with the prima casa tax concession.

The other time this prima casa status has an implication, is in avoiding capital gains tax when you sell your house. There are other ways to avoid it, if you meet the various criteria.