The holders of pension income from the foreign sources if:

They transfer the tax residence in Italy, in one of the regions of Sicily, Calabria, Sardinia, Campania, Basilicata, Abruzzo, Molise and Puglia, with a population not exceeding 20,000 inhabitants,

and they have not been fiscally resident in Italy for at least five tax periods prior to the one in which the option becomes effective,

may exercise the option to pay an annual rate of 7% on income from any category, received from foreign sources or products abroad.

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