We plan to move permanently to Italy

You must register as a resident after 90 continuous days or if you are in Italy for more than 183 days per solar year. Once you are resident - ie - live in Italy you are required to fill in all your tax returns and pay Italian tax, either exclusively in ITaly or under double tax treaties depending on where you come from and/or work.

http://www.lifeinitaly.it/Inglese/italyresidenceguide.htm

Hi Nikki,If you want to move to Italy and have decided to rent a house or buy your dream home, after 3 months you should apply for your residence in Italy. You have to register your residency with local auhorites and prove you meet conditions to stay and obtain a document confirming your right to stay.If you are resident in Italy you have to pay italian tax but there is a risk that your income may be taxed twice if your country have the right to do it.There are some usuful info in the follow web site: https://europa.eu/european-union/life/living-abroad_en If you need any help let me know we will be to happy to help. Francesca

Francesca ,It would be much better for foreigners who do not know the ways FACILI  used by the Italians to make life complicated - not to tell what an Italian would do .. but simply the real procedures required by the laws in force in Italy - that is to say, You do not need to stay in Italy in a rented house that you could not rent because you did not have a tax code for 3 months to apply for an elective residence.