Confitarma has expressed strong concern about the climate of uncertainty and growing unease - the Confederation highlighted - which are affecting Italian seafarers employed on board foreign flag ships, following the recent interpretative position taken by the Revenue Agency in Irpef exemption of income received for the activity work carried out abroad. For Confitarma, it is a a situation that risks having significant consequences on the workers concerned and to introduce a further element of critical issues for access and attractiveness of professions of the sea, just as the sector and the institutions are committed to promoting new employment opportunities and to encourage the entry of the younger generations into the maritime world of work.

Referring to concerns expressed in January ( of 30 January 2026), Confitarma explained that answer no. 10/2026 of the Revenue Agency has determined a scenario of strong interpretative uncertainty, which calls into question behaviour adopted to date in full coherence with the legal framework outlined by the Agency itself on previous occasions. In In particular, the Confederation's concern is the real risk that income declared in good faith as exempt for Irpef purposes can subsequently be subject to taxation by the Agency's territorial offices, disregarding the criterion for verifying the time requirement of the 183 days within a rolling period of 12 months, even at two calendar years.

Confitarma specified that, in any case, the dialogue initiated with the central offices of the Revenue Agency remains open and proactive, with the aim of overcoming the current uncertainties and re-establish a framework of clear and certain rules, consistent with the previous guidelines of the same Agency and capable of to protect the workers concerned, who are essential for employment maritime national agreement. As part of the discussion, Confitarma reiterated the need to take proper account of the Labour law specificities of the employment relationship maritime system, characterized by the discontinuity of the performance, the succession of embarkation and disembarkation periods and from the termination of the employment relationship to the time of its termination, in the generality of cases of work performed on ships foreign countries. Structural characteristics of maritime work - underlined the Confederation - make it essential to correct identification of the time frame provided for by the legislation for the application of the tax exemption.

We cannot allow - added Confitarma in a note - that further elements of uncertainty end up penalizing the seafarers and make access even more complex to the professions of the sea. We must continue to work together to institutions to make the professions of the sea more accessible and attractive, overcoming regulatory and administrative standards that are now anachronistic and guaranteeing a framework of rules clear and coherent, capable of encouraging the entry of an increasingly of young women and men in maritime work. The industry offers important opportunities for skilled employment and needs new skills, energy and capacity for innovation. Ensuring certainty of rules and enhancing the specificities of maritime work means to contribute concretely to the growth of national employment and to the future of a strategic sector for Italy.