{"id":293,"date":"2025-12-07T22:00:31","date_gmt":"2025-12-07T22:00:31","guid":{"rendered":"https:\/\/italytaxretirement.com\/?page_id=293"},"modified":"2026-01-04T18:26:18","modified_gmt":"2026-01-04T18:26:18","slug":"quadro-normativo","status":"publish","type":"page","link":"https:\/\/italytaxretirement.com\/en\/quadro-normativo\/","title":{"rendered":"Le norme fiscali agevolative per nuovi residenti"},"content":{"rendered":"<div class=\"wp-block-group alignfull has-background-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-eb95d17d wp-block-group-is-layout-constrained\" style=\"margin-top:0;margin-bottom:0;padding-top:var(--wp--preset--spacing--60);padding-right:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--60);padding-left:var(--wp--preset--spacing--30)\">\n<div class=\"wp-block-columns alignwide is-layout-flex wp-container-core-columns-is-layout-41a3f59c wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image ext-aspect-landscape\"><img loading=\"lazy\" decoding=\"async\" width=\"964\" height=\"1440\" src=\"https:\/\/italytaxretirement.com\/wp-content\/uploads\/2025\/12\/adc33bcbac23cd7b4f8ede24e0cb79546eb06a5c.jpg\" alt=\"\" class=\"wp-image-312\" style=\"aspect-ratio:4\/3;object-fit:cover\" srcset=\"https:\/\/italytaxretirement.com\/wp-content\/uploads\/2025\/12\/adc33bcbac23cd7b4f8ede24e0cb79546eb06a5c.jpg 964w, https:\/\/italytaxretirement.com\/wp-content\/uploads\/2025\/12\/adc33bcbac23cd7b4f8ede24e0cb79546eb06a5c-201x300.jpg 201w, https:\/\/italytaxretirement.com\/wp-content\/uploads\/2025\/12\/adc33bcbac23cd7b4f8ede24e0cb79546eb06a5c-686x1024.jpg 686w, https:\/\/italytaxretirement.com\/wp-content\/uploads\/2025\/12\/adc33bcbac23cd7b4f8ede24e0cb79546eb06a5c-768x1147.jpg 768w\" sizes=\"auto, (max-width: 964px) 100vw, 964px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" style=\"margin-top:24px;font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.625), 20px);line-height:1.5\">Regime per Neo Residenti<\/h3>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\" style=\"margin-top:8px\">Regime opzionale che consente, al ricorrere di specifici requisiti, di assoggettare i redditi prodotti all\u2019estero a un\u2019imposta sostitutiva forfettaria annuale. La durata e l\u2019estensione ai familiari sono disciplinate dalle norme vigenti e richiedono una valutazione caso per caso.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-small-font-size has-text-align-center has-custom-font-size wp-element-button\" href=\"https:\/\/italytaxretirement.com\/en\/neo-residenti\/\">Scopri di pi\u00f9<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\" style=\"margin-top:8px\"><\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\"><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image ext-aspect-landscape\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/italytaxretirement.com\/wp-content\/uploads\/2025\/12\/image-5.jpg\" alt=\"\" class=\"wp-image-822\" style=\"aspect-ratio:4\/3;object-fit:cover\" srcset=\"https:\/\/italytaxretirement.com\/wp-content\/uploads\/2025\/12\/image-5.jpg 1024w, https:\/\/italytaxretirement.com\/wp-content\/uploads\/2025\/12\/image-5-300x300.jpg 300w, https:\/\/italytaxretirement.com\/wp-content\/uploads\/2025\/12\/image-5-150x150.jpg 150w, https:\/\/italytaxretirement.com\/wp-content\/uploads\/2025\/12\/image-5-768x768.jpg 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" style=\"margin-top:24px;font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.625), 20px);line-height:1.5\">Regime per Pensionati Esteri<\/h3>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\" style=\"margin-top:8px\">Regime agevolato per titolari di redditi da pensione di fonte estera che trasferiscono la residenza in determinati Comuni italiani. Prevede, in presenza dei requisiti richiesti, un\u2019imposta sostitutiva sui redditi esteri per un periodo di tempo delimitato dalla legge.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-small-font-size has-custom-font-size wp-element-button\" href=\"https:\/\/italytaxretirement.com\/en\/regime-pensionati-esteri\/\">Scopri di pi\u00f9<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image ext-aspect-landscape\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/italytaxretirement.com\/wp-content\/uploads\/2025\/12\/image-3.jpg\" alt=\"\" class=\"wp-image-817\" style=\"aspect-ratio:4\/3;object-fit:cover\" srcset=\"https:\/\/italytaxretirement.com\/wp-content\/uploads\/2025\/12\/image-3.jpg 1024w, https:\/\/italytaxretirement.com\/wp-content\/uploads\/2025\/12\/image-3-300x300.jpg 300w, https:\/\/italytaxretirement.com\/wp-content\/uploads\/2025\/12\/image-3-150x150.jpg 150w, https:\/\/italytaxretirement.com\/wp-content\/uploads\/2025\/12\/image-3-768x768.jpg 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" style=\"margin-top:24px;font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.625), 20px);line-height:1.5\">Regime per impatriati<\/h3>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\" style=\"margin-top:8px\">Misura che riconosce, a chi trasferisce la residenza fiscale in Italia per svolgere attivit\u00e0 di lavoro o impresa, una rilevante riduzione della base imponibile dei redditi agevolabili. Benefici, durata ed eventuali proroghe dipendono dalla normativa pro tempore vigente e dalla situazione personale del contribuente.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-small-font-size has-custom-font-size wp-element-button\" href=\"https:\/\/italytaxretirement.com\/en\/regime-impatriati-2024\/\">Scopri di pi\u00f9<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image ext-aspect-landscape\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/italytaxretirement.com\/wp-content\/uploads\/2025\/12\/image-4.jpg\" alt=\"\" class=\"wp-image-819\" style=\"aspect-ratio:4\/3;object-fit:cover\" srcset=\"https:\/\/italytaxretirement.com\/wp-content\/uploads\/2025\/12\/image-4.jpg 1024w, https:\/\/italytaxretirement.com\/wp-content\/uploads\/2025\/12\/image-4-300x300.jpg 300w, https:\/\/italytaxretirement.com\/wp-content\/uploads\/2025\/12\/image-4-150x150.jpg 150w, https:\/\/italytaxretirement.com\/wp-content\/uploads\/2025\/12\/image-4-768x768.jpg 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" style=\"margin-top:24px;font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.625), 20px);line-height:1.5\">Incentivi per Docenti e Ricercatori<\/h3>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\" style=\"margin-top:8px\">Regime speciale destinato a docenti e ricercatori che trasferiscono la residenza fiscale in Italia per svolgere attivit\u00e0 di ricerca o insegnamento presso universit\u00e0 o enti di ricerca. La misura prevede una significativa riduzione dell\u2019imponibile, con durata e percentuali agevolate variabili in funzione dei requisiti posseduti.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-small-font-size has-custom-font-size wp-element-button\" href=\"https:\/\/italytaxretirement.com\/en\/regime-agevolato-docenti-e-ricercatori\/\">Scopri di pi\u00f9<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Regime per Neo Residenti Regime opzionale che consente, al ricorrere di specifici requisiti, di assoggettare i redditi prodotti all\u2019estero a un\u2019imposta sostitutiva forfettaria annuale. La durata e l\u2019estensione ai familiari sono disciplinate dalle norme vigenti e richiedono una valutazione caso per caso. Regime per Pensionati Esteri Regime agevolato per titolari di redditi da pensione di [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-with-title","meta":{"footnotes":""},"class_list":["post-293","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/italytaxretirement.com\/en\/wp-json\/wp\/v2\/pages\/293","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/italytaxretirement.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/italytaxretirement.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/italytaxretirement.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/italytaxretirement.com\/en\/wp-json\/wp\/v2\/comments?post=293"}],"version-history":[{"count":46,"href":"https:\/\/italytaxretirement.com\/en\/wp-json\/wp\/v2\/pages\/293\/revisions"}],"predecessor-version":[{"id":1242,"href":"https:\/\/italytaxretirement.com\/en\/wp-json\/wp\/v2\/pages\/293\/revisions\/1242"}],"wp:attachment":[{"href":"https:\/\/italytaxretirement.com\/en\/wp-json\/wp\/v2\/media?parent=293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}