https://en.as.com/en/2019/06/27/soccer/1561665200_458007.html
Vlahovic wouldn't qualify.
Something of note though is that the rule also applies for Italian nationals who have been outside the country for more than 2 years. At present it makes financial sense for Italian footballers to take a contract overseas (probably in the PL seeing as it pays the biggest average wages) and then go back to Italy again to take advantage of only having to pay tax on half their income.
Presumably applies not only to players.
“So Mr Levy ... how long you say the contract is for?”
Yes I’m cynical.