Tax Residency Certificate Form (Italian Revenue Agency)

When a taxpayer generates income in a foreign country, they may be subject to double taxation: once in the country where the income was generated and a second time in Italy, as a tax resident. To avoid this phenomenon, the Italian legal system, in accordance with international conventions against double taxation, provides a key document: the certificate of tax residence. Through this certificate, the Revenue Agency formally confirms that the taxpayer is tax resident in Italy during the period for which the certification is requested, thus allowing them to benefit from the benefits provided by international agreements.

• What is the tax residency certificate for?
• How to complete the tax residency certificate
• Where and how to submit the tax residency certificate
• The relationship between the tax residency certificate and inheritances

What is the tax residency certificate for?

The certificate is required when the taxpayer must submit such proof to foreign authorities, generally to obtain a more favorable tax regime or to avoid double taxation. The editable form provided by the Agenzia delle Successioni allows for a clear and complete request, reducing the risk of errors that could delay the certification's issuance.

The form must be completed by both individuals residing in Italy and entities other than individuals, such as corporations, commercial and non-commercial entities, collective investment schemes, and pension funds. For partnerships and other fiscally transparent entities, the certificate may only be requested by partners or beneficiaries who are resident in Italy, since tax residency refers to the individual individual and not the entity as a whole.

How to complete the tax residency certificate

The application can be submitted at any Territorial Office of the Revenue Agency, regardless of place of residence. This means that taxpayers can apply at the office most convenient for them, even if it's different from their registered office. Submission can be made at the counter or via certified email, attaching the completed form and proof of identity. This method is now widely used because it ensures traceability and simplifies the process.

The form must be completed accurately. First, you must provide the applicant's personal details or, in the case of a legal entity, the title with which the signatory acts within the company. It is important to specify the foreign country in which the income generating the certification was generated, as the certificate will be sent to that tax authority.

Another essential element is the indication of the type of income earned abroad. Double taxation treaties distinguish different income categories, such as employment, self-employment, business profits, pensions, real estate income, dividends, interest, royalties, and so on. Correctly qualifying the income allows the tax office to issue a certificate compliant with international regulations and avoid disputes with the foreign state.

Where and how to submit the tax residency certificate

It should be noted that the certificate may also cover multiple types of income generated in the same foreign country and related to the same international convention. In this case, the office will issue a single certificate, valid for all the types indicated in the application, avoiding duplication and simplifying verification by the foreign authority.

Obtaining the certificate requires the payment of a fixed fee related to special taxes. Payment can be made using the F23 form with the dedicated tax code, or by affixing a revenue stamp for the corresponding amount. Only after payment is the application considered complete and can it be processed by the Revenue Agency.

Once the application is submitted, the office will verify the applicant's tax residency within the indicated period. If the verification is successful, the certificate is officially issued and can be forwarded or delivered to the interested party, or to the representative if a proxy has been formalized for collection. This document can then be presented to the foreign tax authority, which will use it to apply the tax regime established by the relevant international convention.

The Certificate of Tax Residency is therefore an essential tool for protecting those who manage business and professional relationships abroad. Accurately completing the form and submitting the application correctly streamlines the application process and avoids delays in applying for tax benefits, guaranteeing the taxpayer the right to be taxed correctly and only once, in accordance with international tax coordination rules.

The relationship between the tax residency certificate and inheritances

The tax residency certificate or the indication of the deceased's residence is essential in successions, in particular to define the scope of application of the Italian inheritance tax.

If the deceased was tax resident in Italy at the time of death, Italian inheritance tax applies to all transferred assets and rights, even if located abroad; this occurs according to the principle of worldwide taxation.

If the deceased was NOT a tax resident in Italy at the time of death, the tax is due only for assets and rights existing on Italian territory, due to the principle of limited territoriality.

To file the inheritance tax return, the deceased's certificate of residence at the date of death is required. This document, or the information it contains, is essential for correctly completing the tax return and determining whether the entire estate should be taxed in Italy or only for the Italian assets.

If the deceased or heirs have assets or relationships abroad, the certificate of tax residence of the deceased (and sometimes of the heirs) may be necessary to take advantage of international conventions against double taxation regarding inheritance tax, avoiding paying taxes twice on the same assets in different countries.

Discover the complete list of documents you can obtain through the Agenzia delle Successioni.

The Revenue Agency's official website suggests that, in addition to the relevant form, you must also print the information on the processing of personal data, which must be submitted to the office when submitting the application. We attach the full document extracted from the Revenue Agency's website below, along with the form.