Subjects not resident for tax purposes in Italy are foreign citizens or Italians who do not meet the requirements for Italian tax residence (see 1.1).
Pursuant to TUIR, Art 3, resident taxpayers are required to declare in Italy all their income (including income from foreign sources).
On the contrary, taxpayers who do not meet the requirements of Italian tax residence are required to declare in Italy only income from Italian sources. For this reason, it is necessary to pay particular attention to the correct identification
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