{"id":17211,"date":"2020-07-20T20:31:12","date_gmt":"2020-07-20T18:31:12","guid":{"rendered":"https:\/\/www.visureitalia.com\/smartfocus\/?p=17211"},"modified":"2026-04-22T11:29:56","modified_gmt":"2026-04-22T09:29:56","slug":"pensioni-estere-regime-fiscale-sud-italia","status":"publish","type":"post","link":"https:\/\/www.visureitalia.com\/smartfocus\/pensioni-estere-regime-fiscale-sud-italia\/","title":{"rendered":"Pensioni estere: regime fiscale agevolato per chi si trasferisce al Sud"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">La <strong>legge di Bilancio 2019<\/strong> ha introdotto nel <strong><a href=\"https:\/\/www.visureitalia.com\/smartfocus\/imposte-contratto-preliminare-di-compravendita-con-societa\/\">Testo Unico delle Imposte<\/a><\/strong> sui Redditi l\u2019articolo 24-ter disciplinante l\u2019\u00ab<em>Opzione per l\u2019imposta sostitutiva sui redditi delle persone fisiche titolari di redditi da pensioni estere che trasferiscono la propria residenza fiscale nel Mezzogiorno<\/em>\u00bb.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Trattasi di un <strong>regime fiscale agevolato<\/strong>, in vigore a partire dal periodo di imposta 2019, a cui possono accedere le persone fisiche non residenti, titolari di redditi di <strong>pensioni estere<\/strong> erogati da soggetti esteri, le quali trasferiscono la propria residenza fiscale in Italia. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Il regime agevolato consente ai contribuenti di poter optare per l\u2019imposta sostitutiva sui redditi prodotti all\u2019estero in luogo della disciplina ordinaria.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In particolare, le predette persone fisiche non residenti, trasferendo la propria residenza fiscale in taluni Comuni del Mezzogiorno, possono optare per l\u2019assoggettamento dei redditi di qualunque categoria, prodotti all\u2019estero, ad un\u2019imposta sostitutiva, con aliquota del 7 per cento da applicarsi fino ad un massimo di dieci periodi d\u2019imposta a partire da quello di prima opzione.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Le finalit\u00e0 della norma sono pertanto quelle di favorire gli investimenti, i consumi ed il radicamento nei Comuni appartenenti al territorio delle Regioni Sicilia, Calabria, Sardegna, Campania, Basilicata, Abruzzo, Molise e Puglia, con popolazione non superiore ai 20.000 abitanti da parte di persone fisiche non residenti titolari di redditi di <strong>pensioni estere<\/strong>.<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Ad ulteriore stimolo per la crescita, il legislatore ha previsto, inoltre, che le risorse provenienti dall\u2019imposta sostitutiva siano interamente destinate ai poli universitari tecnico-scientifici del sud per assegni di ricerca e progetti innovativi.<\/p>\n\n\n<script>\nvar 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gfield_required_asterisk\">*<\/span><\/span><\/label><div class='ginput_container ginput_container_checkbox'><ul class='gfield_checkbox' id='input_143_5'><li class='gchoice gchoice_143_5_1'>\n\t\t\t\t\t\t\t\t<input class='gfield-choice-input' name='input_5.1' type='checkbox'  value='Privacy ok'  id='choice_143_5_1'   \/>\n\t\t\t\t\t\t\t\t<label for='choice_143_5_1' id='label_143_5_1' class='gform-field-label gform-field-label--type-inline'><p style=\"font-size:12px\">Accetto di ricevere newsletter informative relative alla professione selezionata, contenenti anche comunicazioni commerciali. 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id='gform_source_page_number_143' value='1' \/>\n            <input type='hidden' name='gform_field_values' value='' \/>\n            \n        <\/div>\n                        <p style=\"display: none !important;\" class=\"akismet-fields-container\" data-prefix=\"ak_\"><label>&#916;<textarea name=\"ak_hp_textarea\" cols=\"45\" rows=\"8\" maxlength=\"100\"><\/textarea><\/label><input type=\"hidden\" id=\"ak_js_1\" name=\"ak_js\" value=\"157\"\/><script>\ndocument.getElementById( \"ak_js_1\" ).setAttribute( \"value\", ( new Date() ).getTime() );\n<\/script>\n<\/p><\/form>\n                        <\/div>\n\n\n<h3 class=\"wp-block-heading\">Pensioni estere: ambito soggettivo di applicazione<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Possono optare per il regime fiscale previsto dall\u2019articolo 24-ter del TUIR le persone fisiche non residenti \u00abtitolari dei redditi da pensione di cui all&#8217;articolo 49, comma 2, lettera a), erogati da soggetti esteri, che trasferiscono in Italia la propria residenza ai sensi dell&#8217;articolo 2, comma 2, in uno dei comuni appartenenti al territorio delle regioni Sicilia, Calabria, Sardegna, Campania, Basilicata, Abruzzo, Molise e Puglia, con popolazione non superiore a 20.000 abitanti, e in uno dei comuni con popolazione non superiore a 3.000 abitanti compresi negli allegati 1, 2 e 2-bis al decreto-legge 17 ottobre 2016, n. 189, convertito, con modificazioni, dalla legge 15 dicembre 2016, n. 229\u00bb.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ambito oggettivo di applicazione<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019opzione per il regime consente al contribuente di assoggettare a imposizione sostitutiva, calcolata in via forfettaria, con aliquota del 7 per cento per ciascuno dei periodi d\u2019imposta di validit\u00e0 dell\u2019opzione, i redditi di qualunque categoria prodotti all\u2019estero, individuati ai sensi dell\u2019articolo 165, comma 2, del TUIR.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Quest\u2019ultima disposizione stabilisce che \u00abi redditi si considerano prodotti all\u2019estero sulla base di criteri reciproci a quelli previsti dall\u2019articolo 23 per individuare quelli prodotti nel territorio dello Stato\u00bb.<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Viene ripreso, quindi, l\u2019approccio gi\u00e0 adottato dall\u2019ordinamento ai fini del credito d\u2019imposta per redditi prodotti all\u2019estero, basato sulla lettura \u201ca specchio\u201d, secondo cui i redditi si considerano prodotti all\u2019estero sulla base dei medesimi criteri di collegamento enunciati dall\u2019articolo 23 del TUIR per individuare quelli prodotti nel territorio dello Stato, applicati con un metodo rovesciato.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In base all\u2019articolo 23 sopracitato, ai fini dell\u2019applicazione dell\u2019imposta nei confronti dei non residenti, un reddito \u00e8 da considerare come prodotto nel territorio dello Stato quando sia possibile stabilirne il collegamento con una fonte produttiva situata in Italia, sulla base di precisi parametri che il legislatore interno ha tipizzato.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Reciprocamente, un reddito si considera prodotto all\u2019estero (ai fini dell\u2019attribuzione del credito d\u2019imposta per redditi prodotti all\u2019estero ai residenti) soltanto nelle ipotesi esattamente speculari a quelle normativamente previste, a prescindere dai criteri di collegamento adottati dallo Stato della fonte.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fonte: Inps<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La legge di Bilancio 2019 ha introdotto nel Testo Unico delle Imposte sui Redditi l\u2019articolo 24-ter disciplinante l\u2019\u00abOpzione per l\u2019imposta sostitutiva sui redditi delle persone fisiche titolari di redditi da pensioni estere che trasferiscono la propria residenza fiscale nel Mezzogiorno\u00bb. Trattasi di un regime fiscale agevolato, in vigore a partire dal periodo di imposta 2019, [&hellip;]<\/p>\n","protected":false},"author":23,"featured_media":17213,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[833,4],"tags":[2214,15],"class_list":["post-17211","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-normative","tag-news","tag-normative-2"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pensioni estere: il regime fiscale agevolato per residenti al Sud<\/title>\n<meta name=\"description\" content=\"Scopri la Circolare dell&#039;Agenzia delle Entrate relativa all&#039;agevolazione fiscale riservata alle pensioni estere dei residenti al Sud.\" \/>\n<meta name=\"robots\" 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