Leaving Italy: the questions people actually ask

Yes. Under an agreed review engagement, our team reviews your residency file and supporting package, provides a written advisory opinion and recommends revisions. That is our opinion — not a determination by the Agenzia delle Entrate and not an interpello ruling. ExitItaly is independent and not affiliated with the Agenzia delle Entrate or any Italian authority.

No. Italy has no departure form and no residency-opinion request. You self-assess each year under art. 2 TUIR. If you want certainty you can lodge an interpello: the Agenzia has 90 days to answer, silence counts as acceptance, and the answer binds the Agenzia for the facts you gave. How the interpello works ↗

Not for private individuals. Art. 166 TUIR's 'imposizione in uscita' applies only to businesses (soggetti che esercitano imprese commerciali) transferring abroad. Your personal shares, funds and crypto are not deemed sold on departure. Gains you later realise on shares in Italian companies can still be Italian-source income under art. 23 TUIR, with exclusions for certain holdings. Art. 166 TUIR ↗

Because of art. 2(2-bis) TUIR. An Italian citizen who deregisters and moves to a state on the DM 4 May 1999 list — the UAE, Panama, the Cayman Islands, Monaco, Bahrain, Singapore, Hong Kong and others — is presumed still resident in Italy unless they prove otherwise. Switzerland came off the list from the 2024 tax period. The presumption does not make you resident; it makes you carry the proof, which is what your departure file is for. DM 20 July 2023 (Switzerland removal) ↗

Two problems. First, you stay on the comune's anagrafe, and registration for the greater part of the year is a presumption of residence you would have to rebut. Second, since 1 January 2024 the comune can fine you €200 to €1,000 for each year of non-registration, up to five years (L. 213/2023, art. 1 c. 242). Registration is free, through Fast It, and due within 90 days. Farnesina: AIRE ↗

Not by itself, but each needs a story. Rental income stays Italian-source and taxable here; IMU is due as a non-resident, with a 50% reduction for AIRE-registered pensioners on one unlet home. A house kept empty and available to you goes to Civil Code residence. On the plus side, IVIE and IVAFE on your foreign property and accounts stop, because they apply only to residents. IMU for pensioners abroad ↗

INPS pays pensions abroad, but Italian pensions remain taxable in Italy for non-residents unless a double-tax convention gives taxing rights to your new country — you claim that with INPS form EP-I/1 — and you will be asked to prove you are alive each year or payments stop. Your SSN entitlement ends on cancellation from the anagrafe if you move to a country without a health convention; emigrants and Italian pensioners keep free urgent hospital care for up to 90 days per calendar year on temporary returns (DM 1 February 1996). INPS form EP-I/1 ↗

If you claimed the new lavoratori impatriati regime (from 2024) and leave before four years of Italian residence, you lose the benefit and the Agenzia recovers what you already used, with interest. The art. 24-bis flat tax simply stops applying once you are no longer resident. Returning later, you cancel from AIRE at your comune; the impatriati regime can only be claimed again after at least three tax years abroad, six or seven if you return to the same employer or group. Agenzia: impatriati regime ↗