⠀
In this article, I will try to explain the difference between
✅ “residenza anagrafica” – your place of residence (registration) and
✅ “residenza fiscale” – tax residency. ‍♂️ It might seem that these two concepts should coincide, but in some situations, such coincidence may be absent.
⠀
⁉️ So what are the differences?
⠀
Let’s turn to the Civil Code of Italy and see how “residenza anagrafica” is characterized:

✳️ Article 48 of the Civil Code of Italy states: “the place where a person has their usual residence”, “the place where a person has established their main place of activity and interests”.
⠀
✳️ What is tax residency – “residenza fiscale”?
Tax residency is acquired if the taxpayer is registered in the Registry of Permanent Population and resides in Italy for more than 183 days a year.
⠀
This implies their submission to the Italian taxation rules for the income received, regardless of the country where it was produced.
⠀
✅ Therefore, a tax resident is recognized as a person who meets at least one of the following requirements:
registration in the Registry of Permanent Population;
permanent residence in Italy;
⠀
Determining tax residency is important for calculating income tax and determining VAT.
If a foreigner, previously residing (with registration) in Italy, decides to change their permanent residence and move outside of Italy, they also need to annul their residency/registration and deregister from the Italian Registry of Permanent Population (anagrafe).
I tried to keep it simple and clear! I hope I succeeded.⠀