For Taxpayers who return in Italy after a period abroad , there is no tax benefit in the presence of the same contract, same job and with the same employer. This was clarified by the Agenzia delle Entrate with the response to ruling no. 42 of 18 January 2021.
If however the impatriate assumes a different corporate role than the original one, with a new contract that does not constitute a mere the continuation of the previous work, the benefits will be granted.
We are as usual here for any further assistance .