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Expat Community > Italy

 classic view

182 day rule with dual citizenship

3 years ago
I understand the 182 day rule as it relates to dual (US/Italy) citizens becoming liable for Italian income/wealth taxation when they stay in Italy for 183+ days in a year. But can citizens spend those 182 days in Italy consecutively? The 90 day in/out rotation doesn’t come into play, does it?

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