Impatriate Regime: experience can replace degrees for IT Professionals

The Italian Revenue Agency has just issued a crucial ruling that opens doors for many IT professionals wanting to move to Italy. In its latest interpello (ruling n. 74/2025), the tax authority addressed a specific case involving an End User Computing Specialist, providing much-needed clarity on how professional qualifications work under the new Impatriate regime.

The Question That Started It All

An Italian citizen working in London as an End User Computing Specialist reached out to the Italian Revenue Agency with a critical question. He had received a job offer from a major Italian automotive company and wanted to know: “Can I qualify for the new Impatriate regime even though I don’t have a university degree, but I do have specialized experience in IT?”

This taxpayer, registered in AIRE (the registry for Italian citizens living abroad) since November 2019, would be taking on the role of IT Workplace Service Manager in Italy. His concern was whether his professional experience alone—without a university degree—would meet the “high qualification or specialization requirements” needed for the regime. You can find the complete ruling here in the official document.

What Makes This Case Special

The taxpayer’s situation highlighted a key aspect of the new Impatriate regime: professional qualifications don’t always require formal education. Here’s what made his case particularly interesting:

• Current role: End User Computing Specialist in London since 2019
• Future role: IT Workplace Service Manager in Italy
• Classifications: Both positions fall under ISCO-08 classifications n. 25 and n. 133
• Education: No university degree, but significant professional experience
• Employer change: Moving to a completely different company (not an internal transfer)

The Revenue Agency’s Answer: Experience Counts

The good news? The Italian Revenue Agency confirmed that professional experience can substitute for formal education under specific conditions. According to the ruling, workers in IT management and specialist roles (ISCO-08 classifications 133 and 25) can qualify for the Impatriate regime with:

• At least 3 years of relevant professional experience acquired in the 7 years before applying
• Work in information and communication technology sectors
• Professional qualifications that match the job requirements

Key Changes in the Law

The ruling also clarified an important update. Legislative Decree n. 152 of October 18, 2023, modified the original qualification requirements, specifically adding provisions for “managers and specialists in information and communication technology sectors” under ISCO-08 classifications 133 and 25.

This change reduced the required experience from 5 years to just 3 years for IT professionals, making the regime more accessible to talented workers in this crucial sector.

What This Means for IT Professionals

If you’re an IT professional considering a move to Italy, this ruling provides several important takeaways:

You Don’t Always Need a Degree

Professional experience can be just as valuable as formal education. The key is demonstrating at least 3 years of relevant experience in roles that match ISCO-08 classifications 133 or 25.

Classification Matters

Your job title and responsibilities need to align with these specific international classifications:

• ISCO-08 n. 133: Information and communications technology service managers
• ISCO-08 n. 25: Information and communications technology professionals

Experience Timeline is Key

The 3 years of required experience must be acquired within the 7 years preceding your application. This gives you some flexibility if you’ve had career breaks or transitions.

Other Requirements Still Apply

While this ruling clarifies the qualification aspect, remember that the Impatriate regime has other requirements you’ll need to meet:

• Tax residency: You must not have been a tax resident in Italy for the 3 years before your move
• Commitment period: You need to commit to staying in Italy for a specific period
• Work location: Most of your work activity must be performed in Italy
• Income cap: The tax benefits apply to income up to €600,000 per year

The Bigger Picture for Italy’s Tech Sector

This ruling reflects Italy’s strategic approach to attracting international talent, particularly in technology sectors. By recognizing professional experience alongside formal qualifications, Italy is positioning itself as a more accessible destination for skilled workers who may have built their expertise through practical work rather than traditional academic paths.

The 50% income tax reduction offered by the Impatriate regime, combined with this clarification on qualifications, makes Italy an increasingly attractive option for IT professionals looking to relocate within Europe.

What’s Next?

If you’re an IT professional considering the move to Italy, this ruling provides a solid foundation for understanding how your qualifications might fit. However, remember that each case is unique, and the Revenue Agency emphasized that qualification assessments involve technical evaluations that go beyond tax interpretation.

The key is ensuring your professional experience aligns with the ISCO-08 classifications and that you can document your 3+ years of relevant experience. With the right preparation and professional guidance, the path to Italy’s Impatriate regime may be more accessible than you initially thought.

This development represents another step in Italy’s evolving approach to international taxation and talent attraction—and it’s definitely worth considering if you’re planning your next career move in Europe.

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