Proving Italian tax residency

If any of you ever need to prove your Italian tax residency to the UK/US authorities you can ask for a ATTESTATO DI RESIDENZA FISCALE PERSONE FISICHE from the Agenzia delle Entrate whih is in Italian and English and does not require translation.

I have also been advised to use it for proof of residency for my daughter's passport renewal so it's quite a useful document.

Great information, Admin. If anyone is curious about what it looks like, here you are http://www.agenziaentrate.gov.it/wps/file/Nsilib/Nsi/Documentazione/Fiscalita+internazionale/Modulistica+fiscale+internazionale+(provvedimento+del+10+luglio+2013)/Attestato+residenza+fiscale+Pf+italiano_inglese/attestato_richiesta_res_fiscale_pf_società+ita_ing.pdf

Yessss..........the very first time I heard that, the tears rolled down my bib !!

V  

But of course the HM GOV says that THEY will decide on whether you are tax resident ornot, because THEIR rules could be different to anyone else, and only THEY know whether a weekend visit to your nan's cats retirement home constitutes a link with the UK which means you are liable for taxes, so how much use a mere certificate will be in the face of such omniscience, no mere mortal can say.

All the Attesto issued by the Agenzia delle Entrate does is confirm that under Italian law you are tax resident in Italy under their domestic rules. Don't forget that you can be tax resident in both the UK and Italy under their respective domestic rules.

However, under the double tax agreement (DTA) you can only be treated as tax resident in one country. Consequently, where resident in both countries under the domestic rules the country of tax residence has to be dealt with by way of a tie breaker - the details and procedure are set out in the DTA. If it is not clear from the tie breaker rules (which can only be the case where an individual has dual nationality) the ultimate decision has to be settled by and between the respective tax authorities.