Redditi Esteri – Come e quando devono essere dichiarati in Italia?
Quando un contribuente, per vari motivi, decide di lasciare l’Italia per andare a lavorare all’estero, deve capire ove è tenuto a dichiarare i suoi redditi attraverso la dichiarazione dei redditi.
E’ in questo momento che si pone il problema di capire se i Redditi Esteri percepiti siano imponibili anche nel nostro Paese, oppure, al contrario, se essi debbano essere dichiarati solo nel Paese estero ove sono stati percepiti.
PRINCIPIO DEL WORLD WIDE TAXATION
In linea generale il mantenimento della residenza in Italia comporta l’obbligo di pagare le imposte nel nostro Paese anche sui redditi prodotti all’estero, sulla base del principio della world wide taxation (art.3 D.P.R. 22.12.1986, n.917), salvo previsioni particolari contenute nelle convenzioni internazionali contro le doppie imposizioni.
Secondo la norma citata, infatti, i soggetti residenti pagano le imposte nel Paese di residenza sulla base dei redditi ovunque prodotti, mentre i soggetti non residenti pagano le imposte nel Paese nel quale lavorano solo sull’ammontare dei redditi ivi prodotti (principio della fonte e della territorialità).
La legislazione fiscale italiana introduce la nozione di “residenza fiscale” all’art.2, D.P.R. 917/1986, che considera fiscalmente residenti in Italia le persone che per la maggior parte del periodo d’imposta, ossia per più di 183 giorni nell’anno d’imposta, sono iscritte nelle Anagrafi della popolazione residente o hanno nel territorio dello Stato il domicilio o la residenza ai sensi del Codice Civile.
In caso di trasferimento all’estero si è considerati fiscalmente residenti all’estero solo se ci si sarà iscritti all’AIRE, ossia, l’Anagrafe degli Italiani Residenti all’Estero (Legge nr. 470/88) da più di 183 giorni nell’anno d’imposta.
Tuttavia, al fine di evitare la doppia tassazione, il cittadino italiano ha diritto al credito d’imposta pari alle imposte pagate definitivamente all’estero (art. 165 Tuir).
Riguardo all’opportunità di trasferire la residenza all’estero, è bene ricordare che ciò si sostanzia con l’iscrizione all’AIRE . Questo deve avvenire entro il termine di novanta giorni dal trasferimento di residenza al Consolato della circoscrizione di immigrazione.
L’omissione dell’obbligo implica il trattamento del contribuente come se fosse ancora residente italiano.
Qualora questa pubblicazione ti sia risultata utile e gradita, per rimanere sempre aggiornato iscriviti gratuitamente alla newsletter settimanale oppure seguici sui social network (facebook ).
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