Italy: 意大利"非住所居住地"纳税方案:所指什么,有什么好处?

Last Updated: 22 May 2019
Article by Arnone & Sicomo

意大利"非住所居住地"纳税方案:所指什么,有什么要求?

2017年实行的"稳定法案"(2016年第232条法规)引入了所谓的" 非住所居住地"纳税方案(第24条之二TUIR),也即对居民境外收入的新税收减免计划,针对意大利公民以及打算将其税务居住地转移到意大利的外国公民。

该方案已经被多个欧洲国家实行,它在意大利出现的目的是吸引富裕的外国人 通过投资、消费和新资本来重振该国的经济

适用新纳税方案的主观要求包括:

1. 根据Tuir第2条第2款所定义的 税务居住地迁移意大利,并依从"基于所得税定义的居民,是指在纳税期内大多数时间被纳入人口登记册或根据民法在该国境内拥有居所或住所的人"。

2. 纳税人在申请应用本制度之前的十个纳税期中有九个不得在本国居住。

该选择的主要受益人还可以要求在整个有效期内将福利延伸到民法第433条所确定的一个或多个家庭成员:即配偶,子女(包括被领养者),父母(包括领养者),女婿和媳妇,岳父和岳母,兄弟姐妹(共双亲或单亲)。延伸福利的请求必须在主要受益人的纳税申报表中进行,对应相关家庭成员将税务居住地迁移至意大利的年份。

纳税人作为"非住所居住地"制度的受益人,不论在国外赚取的应税收入金额,均被要求支付IRPEF的替代税,该替代税按每个纳税期计算,为 10万欧元的固定税率。如果延伸到其他家庭成员,则需支付国外所得税25,000欧元。

一旦行使了这一选择权,受益人可以向干预外国收入的中间人发出声明,作为税收的替代,并有权不支付任何税款。

受益人必须通过单一解决方案F24在所得税余额的期限内支付税款。如果未按时支付, 不允许诉诸自愿补救

该方案的执行是暂时的,即其效力在第一个有效税期后15年终止,不可能延期。在有效期届满后,国外收入将被算入居民主体的总收入,支付普通的IRPEF税,与此同时,关于双重征税问题的协议仍然适用。

意大利公民及外国公民均可以使用"非住所居住地"纳税方案:

- 通过向税务局(纳税部门)提出的 裁决请求,是非强制性的;

- 在将税务居住地迁移至意大利后当年或次年的纳税申报表中选择有关选项。

意大利"非住所居住地"纳税方案:新税法有哪些好处?

采用新纳税方案之后, 纳税人及其家庭成员可以享受以下好处

- 免除就国外资产和投资接受财政监管以及填报相关RW框架的义务

在选择新纳税方案后的前5个纳税期内,纳税人的合格持股所产生的资本收益将以普通方式征税,不会免除其在RW框架中注明国外投资价值的义务;

- 免除对在国外持有的房产的价值征税以及对金融资产,经常账户和储蓄账簿的价值进行征税;

- 继承税和赠与税,限于对在意大利境内的资产和权益的继承或捐赠 ,并在新税法方案的有效期内进行。

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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