Moving to Italy — a guide for Spanish founders
Spanish citizens relocating to Italy to freelance or open a partita IVA.
Market access & permits
As an EU/EEA citizen, Spanish founders enjoy freedom of establishment: no work permit is required. You register your residency with the local comune, get a codice fiscale, and open a partita IVA directly — then the forfettario regime is available on the standard terms.2
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 Spanish 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 Spanish professionals qualify.4
Traps for Spanish founders
- •Coming from the Spanish autónomo system, note Italy's INPS is a percentage of the coefficient base, not a fixed monthly cuota.
- •Register the move with your comune to shift tax residency cleanly.
Frequently asked questions
Is the Italian forfettario like the Spanish autónomo regime?
They serve the same freelancers but differ: Italy uses a coefficient on revenue and a 5%/15% substitute tax, with INPS as a percentage of the base rather than a fixed monthly contribution like the Spanish cuota.
Do Spanish 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 Spanish 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)
- 5.Normattiva — DPR 633/1972 (IVA), art. 35 (apertura partita IVA)
Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.