Main posting obligations
- PRIOR NOTICE. File the UNI_DISTACCO_UE form online with the Italian Ministry of Labour no later than 24 hours before the posting starts.
- WORKING CONDITIONS. Apply Italian statutory and collective agreement conditions when more favourable, including pay, hours and holidays.
- WORKPLACE SAFETY. Comply with Italian health and safety rules.
- ACCOMMODATION AND EXPENSES. Define accommodation and travel, subsistence and lodging allowances or reimbursements.
- SOCIAL SECURITY. For temporary postings, normally under 24 months, obtain the A1 certificate to retain Spanish coverage.
- REPRESENTATIVE IN ITALY. Appoint a contact to receive documents, liaise with authorities and retain employment records.
- ITALIAN TAX CODE. Every foreign worker in Italy, even temporarily, must obtain one.
- INAIL. Open an occupational accident insurance position and calculate any required premiums.
- CASSA EDILE. Construction companies may need to register when the home country has no equivalent protection body.
Tax aspects
Worker
- Non-resident, short posting under 183 days. Income earned in Italy may be taxable only in Spain unless the employer is Italian resident or has an Italian permanent establishment.
- Resident, long posting over 183 days. The worker becomes Italian tax resident, declares worldwide income in Italy and files an Italian return. Employment income is generally taxed where the work is physically performed under the Italy–Spain treaty.
The 183 days need not be consecutive and are counted over a twelve-month period. Holidays, public holidays, weekly rest days and other non-working days are included regardless of where they are spent.
Company
The Spanish sending company must manage the Italian taxation of remuneration.
- Withholding taxes: it may need to appoint an Italian tax representative for IRPEF withholding or arrange for the employee to regularise through the Italian tax return.
- VAT from 2025: staff postings are subject to VAT under Decree-Law 131/2024, ending the exemption for cost recharges between the Spanish and Italian companies.
- Tax credit: the Italy–Spain treaty allows tax paid in one country to be credited against tax due in the other to prevent double taxation.
