Services for

Italian Tax Ruling

It depends on the complexity of your situation. If your question concerns special regimes such as the impatriate regime or the teachers and researchers regime, a ruling on international taxation is usually sufficient. If, however, your case is particularly complex, it’s preferable to proceed with a dedicated quote.

An international ruling covers questions related to special regimes, tax residence, or double taxation. The HNWI ruling, on the other hand, is mandatory for individuals transferring their tax residence to Italy with significant wealth or substantial foreign income, as provided under Article 24-bis of the TUIR.

Typically, the response is issued within 90 days of submission. The month of August is not counted in this timeframe.

In certain cases, the silence-assent principle applies — if no response is provided within the deadline, the interpretation proposed in your ruling request may be considered valid.

Yes, we handle everything: from the drafting and submission of the ruling request to managing any clarifications or additional requests made by the Agency.

We’ll assist you in collecting and submitting the required documentation, ensuring everything is presented accurately and within the official deadlines.

Yes. Once issued, the Agency’s response is binding for the tax administration, provided that the facts and circumstances described in your request remain unchanged.

It’s important to provide a complete and well-documented description of your situation. The clearer and more detailed your submission, the more accurate the Agency’s response will be. We’ll guide you in preparing and reviewing all the necessary documentation.

Absolutely. For more complex or non-standard cases, a dedicated quote will be provided after a preliminary assessment of your situation.