{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "it.tax.183day",
  "versions": [
    {
      "rule_id": "it.tax.183day",
      "version": "2026.1",
      "jurisdiction": "IT",
      "title": "Italy 183-day rule",
      "summary": "You are Italian tax resident if you are present in Italy for the greater part of the tax year — at least 183 days (184 in a leap year). Any fraction of a day counts (since 2024 the physical-presence criterion is explicit). Residence applies to the whole year.",
      "evaluator": "fixed_window_threshold",
      "determinative": true,
      "official_source_url": "https://www.agenziaentrate.gov.it/portale/web/english/nse/individuals/tax-residence",
      "last_verified": "2026-08-28",
      "effective_from": "2024-01-01",
      "effective_to": null,
      "disclaimer_level": "standard",
      "convention": {
        "part_day_counts": true
      },
      "params": {
        "reference_period": {
          "type": "calendar_year"
        },
        "threshold": 183,
        "leap_year_threshold": 184,
        "op": ">=",
        "direction": "attain"
      },
      "notifications": [
        {
          "at_count": 170,
          "at_fraction_of_limit": null,
          "message_key": "it183.approaching"
        }
      ],
      "notes": [
        "Threshold is 'greater part of the year': >=183 in a 365-day year, >=184 in a leap year (SPEC.md §4.1, §13.5)."
      ]
    }
  ]
}