Italian tax residency: the 183-day rule and the 2024 reform
Italy rewrote its tax residency rules from 1 January 2024. Physical presence in Italy now counts on its own, partial days count as whole days, and being on the population register is no longer the final word.
The rule
Under Article 2 of the Italian income tax code (TUIR), as amended by Legislative Decree 209/2023, you're tax resident in Italy for a year if, for the greater part of the tax year — 183 days, or 184 in a leap year — any one of these is true:
- you are physically present in Italy;
- your residence is in Italy, meaning your habitual place of abode under the civil code;
- your domicile is in Italy, now defined as the place where your personal and family relationships mainly develop;
- you're registered in the Italian population register (anagrafe). Since 2024 this is a presumption you can rebut with evidence, not an automatic answer.
The tax year is the calendar year.
What changed in 2024
- Physical presence is a test on its own. Spend most of the year in Italy and you're resident, whatever your registration says.
- Fractions of a day count as a full day. Landing in Rome at 22:00 is a day in Italy.
- Domicile is about personal life, not economic interests: where your partner, family and personal relationships are.
- Registration is no longer absolute. Before 2024, being on the anagrafe made you resident with no way out. Now it's a starting presumption.
Italians abroad and AIRE
Italian citizens who move abroad for more than 12 months are required to register with AIRE, the register of Italians resident abroad, and come off the domestic anagrafe. AIRE registration helps, but it doesn't protect you on its own: if you're physically in Italy for most of the year, or your family life is still centred there, you can still be Italian tax resident.
The reverse also applies: someone who has moved to Spain or the UK but never registered with AIRE now has a better chance of proving non-residence, provided the facts — days, home, family — point abroad.
When another country also claims you
If you're resident in Italy and in another country under each country's own rules, the double tax treaty between them breaks the tie: permanent home first, then centre of vital interests, then habitual abode, then nationality. Italy has treaties with the UK, Spain, the US and most other countries.
A worked example
Luca is registered with AIRE and lives in Barcelona. In 2026 he spends 150 days in Italy visiting family and working from his parents' house. Physical presence: under 184, fine. But his partner and young daughter live in Milan, so his domicile — the centre of his personal and family life — is in Italy. He's likely Italian tax resident, and the day count alone won't save him.
What to keep
- A day-by-day record of where you were, including partial days.
- Rental contracts or property deeds abroad.
- A tax residence certificate from your country of residence.
- Your AIRE registration confirmation.
Frequently asked questions
How many days can I spend in Italy without becoming tax resident?
Physical presence makes you resident from 183 days (184 in a leap year), with partial days counted in full. But residence, domicile or registration in the anagrafe can also make you resident with fewer days.
Does a partial day in Italy count?
Yes. Since 2024, fractions of a day count as a full day of presence in Italy.
Does AIRE registration mean I'm not Italian tax resident?
Not on its own. It removes you from the domestic register, but if you spend most of the year in Italy or your personal and family life is centred there, you can still be resident.
