What to do if your income is taxed in Italy by withholding tax despite you are not Italian resident?

The practical case was that of an executive who works in foreign branches and spends abroad almost all his time and therefore, is not fiscally resident in Italy.

The question submitted to the Local Revenue Agency was about which income must be taxed with withholding tax, the only income produced in Italy, excluding the part of income relating to the days spent abroad, or both?

The Revenue Agency provided clarifications with answer no. 36/2020 on the taxable employment income produced in Italy by an employee who is not fiscally resident in Italy

According to the legislation stated in TUIR, only income deriving from work carried out in Italy is liable to be taxed as employment income

Local authorities explain that it must be determined calculating the rate given by the number of days spent to carry out the work in Italy over the total number of workdays, where both the number of days must be identified with homogeneous criteria, net of holidays, weekends and leaves (see circular No. 17 / E / 2017).