I mean thats literally the definition of a tax resident
Detailed description of individual residence rules in Italy
taxsummaries.pwc.com
According to Article 2 of the Italian Tax Code, an individual is considered an Italian resident for tax purposes if, for the greater part of the fiscal year (i.e. for more than 183 days):
- the individual is registered in the Records of the Italian Resident Population (Anagrafe)
- the individual has a ‘residence’ in Italy (habitual abode), or
- the individual has a ‘domicile’ in Italy (principal centre of business, economic and social interests, e.g. the family).
If one of the above conditions is met the individual qualifies as tax resident for Italian tax purposes.
Detailed description of tax administration rules for individuals in Italy
taxsummaries.pwc.com
Tax year is calendar year
What may be the case with Morata - and I can definitely not assert it isnt true - is that his contract ended on the 30th of June but his residence, for example, didnt terminate for a few more weeks, so he spilled over into the majority (>183 days) for the year. That sort of thing would be super plausible, but its also a really stupid mistake to cost yourself the benefit of growth decree tbh. However I can imagine it happens if he assumed he wasnt moving back to Italy anytime soon
For Hakimi, I know the "official" date of transfer is like 7/7, but I suspect in practise it was executed actually before that, same as the plusvalenza discussion we had with
@thatdude (I think?)
NB aside from the specific timings, this is super common. Same in the UK - you're tax resident if you're here for 183 days on a tax year (Apr->Mar), so in Italy if you lived there for 183 days, e.g. 1st of Jan to 1st of July, you count as a tax resident for the full year.