Ruling 190/2026: return of researchers, property received as a donation does not extend the tax relief

In short: with ruling no. 190, published on 23 October 2026, the Italian Revenue Agency clarifies that a professor or researcher who has returned to Italy and receives a residential property unit as a donation does not obtain the longer relief period provided for by art. 44, para. 3-ter, of Decree-Law (d.l.) 78/2010. To extend the relief, a purchase for consideration is required, as already clarified for the former regime for impatriates.

What does ruling 190/2026 say?

That, "also for the purposes of extending the period of application of the incentives", the purchase of the residential property unit in Italy "must be made by the professor or researcher for consideration". A property received as a donation after the transfer of tax residence therefore does not satisfy the requirement.

The case: a researcher who moved their tax residence back to Italy in December 2020 and has enjoyed the incentives of art. 44 since the 2021 tax period. They received a property as a donation in rough condition, finished it to make it habitable, and established their habitual abode there in June 2022. They argued that the rule does not specify the title of acquisition and therefore also covers a gratuitous one.

What does art. 44 of Decree-Law 78/2010 provide?

As reported in the ruling:

• Para. 1: 90% of the earnings of professors and researchers who, after at least two continuous years of documented research or teaching activity abroad, come to carry out their activity in Italy by acquiring tax residence, are excluded from the formation of employment or self-employment income.
• Para. 3: the relief applies in the tax period in which one becomes resident and in the five following ones, if Italian residence is maintained.
• Para. 3-ter (introduced by art. 5 of Decree-Law 34/2019, the "Growth Decree"): for those who transferred residence from the 2020 tax period, under certain conditions the period is extended. Among these conditions, the relief applies in the year of transfer and in the seven following ones if the professor or researcher becomes owner of at least one residential property unit in Italy after the transfer or in the twelve months preceding it; the unit may also be purchased by the spouse, cohabiting partner or children, including as co-owners.

Why is a donation not enough?

Because the Agency considers para. 3-ter "substantially overlapping" with para. 3-bis of art. 16 of D.Lgs. (Legislative Decree) 147/2015 (the special regime for impatriate workers, later repealed by art. 5 of D.Lgs. 209/2023), introduced by the same Growth Decree and with the same rationale. For that regime, circular 33/E of 28 December 2020 (paragraph 3.2), cited in the ruling, had clarified that:

• the requirement is not met if the purchase concerns bare ownership or usufruct alone;
• the additional period applies if full ownership is acquired by the worker for consideration, because the rule requires "an active conduct by the taxpayer intending to establish their residence in the territory of the State".

Ruling 190/2026 extends this reading to the incentives for professors and researchers.

Property and extension of the incentives of art. 44, para. 3-ter (ruling 190/2026 and circular 33/E/2020 as cited)

How ownership is acquired	Meets the requirement?
Purchase for consideration of full ownership	Yes
Donation	No
Bare ownership only or usufruct only	No

What are the limits of the opinion?

The Agency responds only on the extension of the period: it does not assess whether the incentives themselves are due at the outset, which the taxpayer has enjoyed since 2021. It also reminds that a ruling cannot be used to confirm the requirements for access to the regime or tax residence, since these are factual assessments (circular 9/E of 1 April 2016, as cited in the ruling). The opinion is based on the facts set out in the request, without prejudice to any power of control.

What to do in the practice, client by client

• Identify clients who are professors or researchers returning since 2020 and relying on the extra years of para. 3-ter, and those still under the former impatriate regime with the additional five-year period linked to the home.
• Check the title of acquisition of the property: deed for consideration, full ownership. Donation, bare ownership or usufruct are not enough.
• Recalculate the period for those who have only a property received free of charge: according to the ruling, the basic period of para. 3 remains (year of transfer plus five).
• Document in the client file the purchase deed and the date of transfer of residence.

An opinion on a tax question such as this one, or the preparation of a ruling request, is a service that falls under the client's anti-money laundering customer due diligence; for a client returning from abroad, the geographical area of residence is also among the risk factors. With the free customer due diligence checklist using the CNDCEC Technical Rules method you can see the conduct rule or the measure due for the service, and print the file to keep.

Sources

• Italian Revenue Agency, ruling no. 190/2026 (incentives for the return of researchers, property received as a donation), published 23/10/2026, accessed 23/10/2026
• Decree-Law (D.l.) of 31 May 2010, No. 78, art. 44, on Normattiva
• Legislative Decree (D.lgs.) of 14 September 2015, No. 147, art. 16, para. 3-bis, as cited in ruling 190/2026
• Italian Revenue Agency, circular no. 33/E of 28 December 2020, paragraph 3.2, and circular no. 9/E of 1 April 2016, as cited in ruling 190/2026