The "res non-dom" tax regime option is applicable to all foreign income, notwithstanding the country of origin (as long as the applicant has indicated such country wihtin the option's geographic perimeter) nor the kind of income produced (only exclusion is for capital gains from the transfer of qualified shareholdings realized in the first five taxable periods from the option's exercise). The main condition is that the person applying for this tax regime shall not have resided in Italy during at least nine of the 10 years preceding the residency transfer. This regime is automatically renewed each year up to 15 years, unless in case of free revocation, and the acquisition of the Italian citizenship during the validity period of the regime does not affect its application.
