No residence in Italy if vital interests are abroad

Those who are registered with AIRE and have the center of their vital interests abroad, which is understood as the main office of business and economic interests as well as personal relationships, cannot be considered financially resident in Italy. It was established by the Court of Cassation with Order No. 18009 for the year 2022.

with the ‘Decree n. 18009 on 6 June 2022 there Court of Cassation stated that, for direct tax purposes, theRegistered with Air can not be considered financially residing in Italy Because of the home The Center for the Vital Interests of the Individual،, which is understood as the headquarters of business and economic interests as well as personal relationships, is designated inabroad.

The principle is also valid in the premise that the subject continues to operate in Italy if he proves that he, with his family, has established center of his interests abroad.

Court of Cassation – Order No. 18009 of 6 June 2022
Full text of Court of Cassation Order No. 18009 of June 6, 2022

the facts – The case arose from the appeal of CTP from A Evaluation Notice With which the financial management quarrelleddeleted show subordinate Return on income from work Payable by an Italian company to an Italian citizen residing in Switzerland and Registered with Airassuming that this was financially residing in Italy Because here he established his country tax domicile.

The taxpayer’s appeal was accepted by the CTP and the CTR confirmed the ruling. In the opinion of the judges of the second instance, the taxpayer proved his ownership Actual residence in Switzerland based on many EvidenceWhich:

  • Register with AIRE with his wife and child;
  • be the holder of the mortgage provided for the purchase of the house in Switzerland;
  • to be the owner of several houses (electricity, diesel, telephone, water, TV);
  • His son attended the University of Zurich and his wife worked at the Lugano School.

Moreover, lawyers are of the opinion that it is inappropriate for an assured taxpayer to work for one account Company based in Italyhaving proved, by means of Telepass excerpts, that he goes to work every day from his home in Switzerland, due to the short distance.

against this decisionrevenue agency He has lodged an appeal in cassation denouncing the contravention and erroneous application of the art. 2 of the presidential decree December 22, 1986, n. 917, as well as Art. 43 cod. civil, because the provincial judge erroneously held that the documents and items provided by the taxpayer proved foreign residence from the taxpayer.

The Shariah Council referred to the provisions of Article. 2 of TUIR which, for purposes Tax residency for individualsattaches importance to registration in the population registry, to registered residence Oral homeAs defined in the Civil Code.

The criteria are alternative in the sense that verification of even one of them legitimizes the tax administration to consider Tax resident in Italy.

In particular, the residency requirement It should be understood as the principal seat of business and economic interests as well as personal relationships, as arising from hypothetical elements.

Having said that, for the applicant being a resident of Switzerland and registered with AIRE, the criterion for attribution of tax residence in Italy on which the office was based will be accurately represented home.

At this point, the established legal jurisprudence shows that the dwelling must be understood as Main office for business and economic interests Beside Personal relationshipswhich is inferred from the hypothetical items that must be evaluated in relation to where a person has personal and economic relationships.

In the present case, CTR evaluated the items submitted by the taxpayer with the aim of demonstrating that the taxpayer has demonstrated for many years Center of Vital Interests in Switzerlandalong with your family unit.

Moreover, in the opinion of the trial judges, there was no one Precision, Dangerous and Compliant Items To prove a fictitious foreign residence, bearing in mind that the proximity between them Place of residence and place of work It did not prevent us from considering the center of vital interests in Switzerland.

Hence accepting the appeal proposed by the Revenue Agency and referral to CTR with a different configuration.

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