Article 43 of the Italian Civil Code defines registered residence as the "place where a person has their habitual abode." Registered residence and registered domicile may coincide, but not always. Domicile is always governed by the same article and is the "place where a person has established the principal place of business and interests."
Tax residency is acquired if the taxpayer is registered in the Resident Population Registry or has residence or domicile in Italy for more than 183 days per year . This implies that they are subject to Italian taxation rules for income earned, regardless of the country in which it was generated. Therefore, it is recognized to the individual who meets at least one of the following requirements:
- registration in the Resident Population Registry;
- domicile established in Italy;
- residence established in Italian territory.