You may be considered an Italian tax resident if you are physically present in Italy for most of the tax year — at least 183 days in a normal year or 184 days in a leap year. Physical presence is only one of the tests for Italian tax residency; residence or domicile in Italy may also make you tax resident. This rule tracks physical presence only.
Italian Revenue Agency: https://www.agenziaentrate.gov.it/portale/regole-generali-per-persone-fisiche1