If your pension is liable to tax in Italy (which will be the general position absent exemption under a DTA) then you need to follow Italian rules on the timing of a receipt for tax purposes.
The Importance of Identifying Italian Source Income The Italian tax
Table of Contents Introduction Working from Italian soil means, according
What is the CIN? The CIN (Codice Identificativo Nazionale) for
Tax in Italy Your liability to tax in Italy depends
Article 6 of Decree Law 113/2024 establishes a special regime
What are they? It is important to note that