EU-EEA member countries - Italy
Residents of the following EU/EEA member countries are eligible for tax exemption under certain conditions.
| Austria | France | Latvia | Portugal |
| Belgium | Germany | Lithuania | Romania |
| Bulgaria | Greece | Luxembourg | Slovakia |
| Cyprus | Hungary | Malta | Slovenia |
| Czech Republic | Iceland | Netherlands | Spain |
| Denmark | Ireland | Norway | Sweden |
| Estonia | Italy | Poland | United Kingdom |
| Finland |