Moving to Italy — a guide for Argentine founders
Argentine citizens opening a freelance business or partita IVA in Italy.
Market access & permits
As a non-EU citizen, Argentine founders generally need a residence permit that allows self-employment (lavoro autonomo) before registering a partita IVA — typically via the decreto-flussi quota, or by converting an existing permit (study, family, EU long-term residence). Once legally resident, the forfettario regime is open to you on the same terms as everyone else. If you're staying in Argentina and only invoicing Italian clients, you may not need an Italian registration at all — that turns on tax residency, not nationality.1
For short stays, citizens of Argentina need no visa: 90 days in any 180 for tourism, business or study. That is not permission to work — a partita IVA still needs a residence permit that allows lavoro autonomo, which is a separate application.6
The decree's nationality list for employed-work quotas (2026–2028) does not include Argentina. Outside family-assistance roles, which carry no nationality condition, that channel is closed to holders of that passport — so the route that matters here is self-employment, with its own quota of just 650 places a year nationwide.78 Converting a permit you already hold (study, seasonal work, family) into a work permit sits outside the quotas with no numerical cap — which is why the conversion route is usually faster than waiting for a click day.
Tax residency — where you actually owe tax
Italy taxes residents on worldwide income. You become tax-resident if, for most of the year (183+ days), your registered residence, habitual abode or centre of vital interests is in Italy. Many Argentine founders trip on this when they relocate mid-year or keep a home abroad — the day count, not your passport, decides where you owe tax.3
The forfettario regime & impatriati
Once you're an Italian tax resident, the forfettario regime is open to you on the same terms as everyone else — a coefficient on revenue (set by your ATECO code) and a 5%/15% substitute tax, up to €85,000.2 To register the partita IVA you'll file with the Agenzia delle Entrate.5
If you move your tax residence to Italy and meet the conditions (broadly: not resident in the prior years, and a commitment to stay), the impatriati regime can exempt 50% of qualifying income from IRPEF. For higher earners it can beat the forfettario — worth modelling both. Many relocating Argentine professionals qualify.4
Double taxation & social security
Italy and Argentina have a double-taxation convention signed 15 November 1979, ratified by L. 282/1982 and in force since 15 December 1983. That convention — not general principle — is what decides which of the two countries taxes a given item of income, so it is the document to read before you keep invoicing clients back home.9 A later amending protocol has applied since 14 March 2001.10
Italy and Argentina also have a bilateral social-security agreement, so contribution periods on both sides can be totalised toward a pension rather than stranded — INPS lists Argentina among its extra-EU convention partners.11
Citizenship by descent is narrower since Law 74/2025 (which converted Decree-Law 36/2025): recognition now requires a parent or grandparent born in Italy. Recognitions already obtained before 27 March 2025 are unaffected.12
Traps for Argentine founders
- •Argentina has one of the world's largest Italian-descent populations, but Law 74/2025 cut the chain to two generations: you now need a parent or grandparent born in Italy. Where it still applies, citizenship removes the permit hurdle and brings EU freedom of establishment.
- •Without citizenship, self-employment runs through a residence permit (the decreto-flussi quota or a conversion).
- •The Argentina–Italy tax treaty governs double-taxation relief on Argentine-source income.
Frequently asked questions
Can an Argentine open a business in Italy?
Yes. If a parent or grandparent was born in Italy you may qualify for citizenship (the generational limit set by Law 74/2025), which removes the permit requirement; otherwise you need a self-employment-eligible residence permit. The forfettario regime applies once you're resident.
Do Argentine founders qualify for the forfettario regime in Italy?
Yes. The forfettario regime is open to Italian tax residents regardless of nationality, subject to the €85,000 revenue ceiling and the standard eligibility rules. Your activity's ATECO code sets the profitability coefficient (40–86%).
Is the impatriati regime available to Argentine founders who move to Italy?
Often, yes. If you transfer your tax residence to Italy and meet the conditions, the impatriati regime can exempt 50% of qualifying income from IRPEF — sometimes a better deal than the forfettario for higher earners.
Other countries
Sources
- 1.Normattiva — D.Lgs. 286/1998 (Testo Unico Immigrazione), art. 26 (lavoro autonomo)
- 2.Normattiva — L. 190/2014, art. 1 commi 54–89 e Allegato 4 (regime forfettario, coefficienti di redditività )
- 3.Normattiva — TUIR (DPR 917/1986), art. 2 (residenza fiscale)
- 4.Normattiva — D.Lgs. 209/2023, art. 5 (regime impatriati), testo in vigore dal 10-10-2025 al 31-12-2026
- 5.Normattiva — DPR 633/1972 (IVA), art. 35 (apertura partita IVA)
- 6.MAECI — Paesi i cui cittadini sono esenti da visto per brevi soggiorni (90 giorni su 180)
- 7.Gazzetta Ufficiale n. 240 del 15.10.2025 — D.P.C.M. 2 ottobre 2025 (programmazione dei flussi d'ingresso 2026-2028: quote per lavoro subordinato, stagionale e autonomo)
- 8.Ministero del Lavoro — Flussi 2026-2028: 497.550 ingressi nel triennio (164.850 per il 2026, di cui 650 per lavoro autonomo)
- 9.Normattiva — L. 282/1982 (ratifica della convenzione Italia–Argentina contro le doppie imposizioni, firmata il 15.11.1979)
- 10.MEF — Convenzioni per evitare le doppie imposizioni (indice per Paese)
- 11.INPS — Stati extra UE convenzionati con l'Italia (convenzioni bilaterali di sicurezza sociale)
- 12.Normattiva — L. 74/2025 (conversione del D.L. 36/2025: cittadinanza iure sanguinis limitata a genitore o nonno nato in Italia)
Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.

