News comes of an Agenzia request to the Comuni to forward details of all Italian ex-pats who have renounced their residency since 2010 and moved abroad. The Agenzia is keen to establish that despite withdrawing their name from the Anagrafe these persons will still prove to be tax resident in Italy, thus allowing the Agenzia to claim tax from them. Possibly not of immediate interest to non-Italian ex-pats living in Italy, but an indicator that the Agenzia continues to raise its game.
For some time non-Italians who have unwittingly registered with the Anagrafe, unaware of the consequences of becoming tax resident in Italy, have been withdrawing their registration. However, while registration on the Anagrafe is the clearest way of establishing that you are tax resident, there are other ways for the Agenzia to prove this. First that you are actually resident in Italy for the majority of the year: secondly, if your centre of vital interests, generally meaning your social and business life, is in Italy.
In the light of this recent move by the Agenzia it seems likely that the next step will be to require the Comuni to forward lists of non-Italian expats who have cancelled their registration, with the aim of flushing out those who continue to qualify as tax resident in Italy because, for example, they live in Italy most of the year. Pensioners are particularly at risk here, as the fact of receiving a pension does not link you to a particular jurisdiction, as instead would a contract of employment. So those living on their pension in Italy and not declaring all their income to the Agenzia should take advice. If you have any queries on this, please contact us.