In the context of tax relief in the professional sports sector, the system of so-called “impatriate workers”, provided for by art. 16 of Legislative Decree 147\/2015, is destined to take on particular importance.<\/p>\n
The extension of this concessionary regime to professional sportsmen and sportswomen results from the disappearance of the requirement of high qualification or specialisation as a result of the changes introduced by Article 5 of Legislative Decree 34\/2019 (the so-called “growth” decree).<\/p>\n
That said, DL 34\/2019 raised the share of exempt income to 70% and, in some cases, to 90% (before the changes in question, the share of non-taxable income was 50%).<\/p>\n
The requirements for the applicability of the facilitation scheme are as follows:
\n– the work activity must be carried out mainly on Italian territory.
\n– the applicability of the regime is subject to the condition that the player was not resident in Italy in the two tax periods preceding the transfer.
\n– the player must maintain his residence in Italy for at least two years.<\/p>\n
The regime is applicable to players who acquire residence in Italy from 2020.<\/p>\n","protected":false},"excerpt":{"rendered":"