Citizenship by descent (iure sanguinis) (Cittadinanza per discendenza)

Changes or availability under review — Restricted by Decree-Law 36/2025 (Law 74/2025); CJEU case C-816/26 pending

Citizenship by descent (iure sanguinis) is a residence route in Italy (Ascendență). Since Law 74/2025 only if a parent/grandparent held ONLY Italian citizenship, or parent lived 2 yrs in Italy before birth; descendants may naturalise after 2–3 yrs residence. Upheld by Const. Court (63/2026); CJEU referral pending.

Planning reference · Data snapshot 2026-10

Figures and requirements are indicative database snapshots, not newly verified eligibility decisions or personalised tax calculations. A residence permit does not automatically determine tax residence. Confirm conditions, deadlines and amounts in their original currency with the relevant authorities.

Tax residence in Italy

Anagrafe registration, domicile (centre of personal/family ties) or presence for >183 days of the year → arrive by ~1 July

All-or-nothing year (treaty may split); registration = rebuttable presumption since 2024; physical days not strictly needed; flat tax 24-bis

Residence certificate: Agenzia Entrate certificate of residence

Your previous country applies its own residence tests separately. If both countries treat you as resident, the applicable tax treaty may resolve treaty residence.

Relocation planning guides

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Requirements at a glance

Spouse and children can usually be included. Permanent residence: after acum years. Citizenship can be possible after about 0 years.

How holders are taxed

Citizenship has no tax effect; residence determines tax

Next steps

Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.

Categorie	Ascendență
Investiție	—
Taxe (familie)	—
Venit / an	—
Active	—
Ședere min.	—
RP	acum
Cetățenie	acum
Muncă	yes
Eligibil	descendants of Italian citizens (restricted since Mar 2025)
Impozit	Citizenship has no tax effect; residence determines tax
La data de	2026-10

Pagina oficială

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General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.