Living in Italy while maintaining work in the country of origin. This is the lever for attracting “digital nomads” codified in the Visa decree dedicated to them.
It was published, after a two-year wait given that the initial structure dates back to the Draghi government, in the Official Journal at the end of February. The Ministry of the Interior has thus defined “modalities and requirements for the entry and residence of citizens of states not belonging to the European Union who carry out a highly qualified work activity through the use of technological tools that allow working remotely ”. A practice which, according to some estimates reported by Guardian some time ago, it became mainstream in less than a decade with one in nine US workers (11%) calling themselves such. And overall they estimate that the global number of digital nomads has already exceeded 40 million and will rise to 60 million by 2030.
But what concrete consequences and what long-term scenarios does this Italian novelty entail? Pietro Derossi, head of the Immigration Law Department of Lexia, explains that this new visa has the long-term objectives of “promoting long-term tourism, stimulating the local consumption economy, encouraging the development of new economic activities based on high-level foreign skills and, finally, encouraging the establishment of in Italy of new taxpayers who can increase tax revenue without taking up jobs generated in Italy”. A “true Copernican revolution of national immigration law as conceived up to now, which reflects in this regulatory sector the growing phenomenon of delocalisation of the labor market”.
Let us therefore see Pietro Derossi’s survey of the most relevant news in points.
Who are the Digital Nomads who can apply for a Visa to Italy?
The term “digital nomad” refers to all those citizens of non-European nationality who satisfy the following three subjective requirements:
- carry out a work activity with the use of technological tools able to allow them to work remotely;
- they are highly qualified according to the definition contained in the Consolidated Law on Italian Immigration, i.e. in possession of a university degree or several years of work experience in a sector that requires technical/specialist knowledge and the performance of tasks that are not merely manual, consistent with a university level of education ;
- and are self-employed workers, collaborators or employees of a company with registered office abroad or even in Italy.
What are the formal requirements that must be met when applying for a visa at the Italian Consulate?
The Italian consular authority, when deciding on the visa application, verifies the presence of the following requirements:
- a minimum previous annual income of no less than €26,000 gross on the part of the applicant;
- previous work experience of at least 6 months in the specific work activity you wish to carry out in Italy;
- being in possession of health insurance covering medical treatment and hospital admissions valid for the period of stay in Italy;
- being in possession of a lodging arrangement in Italy, such as a hotel reservation or a rental contract;
- an employment or collaboration contract or the relevant countersigned binding offer (only for employed workers and for workers in a continuous collaboration relationship with the same company).
What is the procedure to follow to become a digital nomad in Italy and obtain a residence permit in Italy?
The first phase of the procedure consists of request for a National Visa for digital nomads at the Italian Consulate or Embassy in the foreign country of residence. In this phase the requirements referred to in the previous section will be tested.
The second phase consists of request, within 8 days of arrival in Italy, for a residence permit at the Police Headquarters of the place where the worker is located at the moment of first entry into Italy: the applicant must show his/her passport with the National Visa as well as the documentation presented when applying for the Visa endorsed by the consular office.
Is the Digital Nomad Visa renewable? Is a minimum stay in Italy required? Is it mandatory to become a tax payer in Italy?
The first residence permit has a maximum duration of 1 year and allows you to reside in Italy continuously following entry with a specific visa.
No visa under Italian law is ever renewable. What can however be renewed in order to continue residing in Italy is the residence permit.
The residence permit can be renewed an unlimited number of times provided that the non-EU worker continues to satisfy the same initial requirements, such as, among other things, minimum income, continuation of highly qualified work and health insurance, which must be renewed from year to year. However, it is permitted to change employer or client(s) during your stay in Italy.
There are no particular minimum stay requirements in Italy in order to be able to renew the residence permit. By general rules it is only required that the foreigner is in Italy at least once every 180 days so that he can request the renewal of the permit. This allows even a sporadic stay in Italy without jeopardizing the renewal of the permit.
Given that in Italy, as a general rule, a tax resident is anyone who lives on the national territory for more than half the year (at least 183 days a year) or has in any case established the main headquarters of their business and personal interests in Italy, the absence of permanence requirements extended for the purposes of renewing the permit, it allows the digital nomad who maintains his main residence abroad to avoid being subject to Italian income taxation.
Can the digital nomad bring his family with him to Italy?
Yes, it is allowed bring your minor children and your spouse with you.
These family members may also be issued a family member visa and a family member residence permit for the same duration as the digital nomad’s residence permit.
Tax code and VAT number of Digital Nomads
The digital nomad’s tax code is generated by the Police Headquarters when issuing the residence permit.
The VAT number, however, is not opened automatically, but must be requested from all those digital nomads who carry out self-employed work. In these cases, it is in fact essential to issue an invoice, pay social security contributions and pay any income taxes.
Where the digital nomad pays social security contributions
As a general rule, on work carried out from Italy, social security contributions must be paid in Italy according to Italian legislationregardless of the foreign identity of the employer or client.
However, Italy has stipulated agreements with some states bilateral conventions in the field of social security which allow non-European citizens to continue to be subject to the foreign social security system while carrying out work in Italy.
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– 2024-04-21 10:31:24