A constant topic of debate on tax law in recent years has been the issue of taxation of foreigners. The situation has clearly improved from the ambiguity that prevails, as in a series of circulars, the ministry is trying to clarify, among other things, the supporting documents needed for the problem faced by taxpayers who have long sought to be resident abroad. There is now a clearer picture even in cases where one spouse is a resident abroad and the other. Only one spouse can now be transported, and both are not required simultaneously. There is also the possibility for taxpayers who were virtually unaware that foreigners had to register, to do so with retroactive effect. Our agency has many years of experience and expertise in foreign affairs and can guide and suggest the most suitable solution for you. An appointment will let you know what applies to you, with expert advice and clear answers.