How to become a tax resident in Italy?We are

09/20/2021 - 16:37

How to become a tax resident in Italy?

We are an EU couple looking for a renovation project north of Milan, first home. We intend to move to Italy once a house is found, and my wife will freelance/ contract out of Italy for an NZ company. 

* How do we become tax residents to avail of the lower tax during purchase? Do we need to be residents some time before the purchase?

* Can someone recommend an accountant/ advise on what fees which can be expected in helping with this?

 

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Comment

You can buy a prima casa and pay the reduced tax but you must become resident in the comune within 18 months of the purchase.   One day  over the limit and the tax office will want all the money saved plus sanctions. 

Once you have the house and a copy of the act of purchase you will need to 'immigrate' into the comune by going to the anagrafe and presenting all the documentation necessary which will include health insurance, declaration as to your 'state of family' ie who lives there, and showing that you have enough money in the bank.   

 

To purchase as a first home, it is not necessary to take up tax residence in Italy, elective residence is sufficient, which does not require the payment, in Italy, of the taxes on income earned outside the Italian territory - And the residence must be obtained, within 18 months of the deed of purchase, more information, here

https://www.italianmortgageservice.com/Inglese/Buy_property_in_Italy.htm

per la Residenza e la parte fiscale , qui

https://www.italianmortgageservice.com/Inglese/italyresidenceguide.htm

 

good reading ...

I'm just interested in what is the main difference between an elective residency or a tax residence - does it mean you can have an elective residency whilst not earning income in Italy?

And if you do start to earn income in Italy do you have th then change the elective to a tax residency?

i insert a link . it's enought read -

so > https://www.italianmortgageservice.com/documenti/strangeinfo.pdf

page 38 - point 13 = elctive residence

13. Visto per "residenza elettiva" (V.N.)
Il visto per residenza elettiva consente l'ingresso in Italia, ai fini del soggiorno, allo straniero che
intenda stabilirsi nel nostro Paese e sia in grado di mantenersi autonomamente, senza esercitare
alcuna attività lavorativa. A tal fine, lo straniero dovrà fornire adeguate e documentate garanzie circa la disponibilità di
un'abitazione da eleggere a residenza, e di ampie risorse economiche autonome, stabili e regolari, di
cui si possa ragionevolmente supporre la continuità nel futuro. Tali risorse, comunque non inferiori
al triplo dell’importo annuo previsto dalla tabella A allegata alla direttiva del Ministro dell’interno
del 1 marzo 2000, recante definizione dei mezzi di sussistenza per l’ingresso ed il soggiorno degli
stranieri nel territorio dello Stato, dovranno provenire dalla titolarità di cospicue rendite (pensioni,
vitalizi), dal possesso di proprietà immobiliari, dalla titolarità di stabili attività economico-
commerciali o da altre fonti diverse dal lavoro subordinato. 14 Anche al coniuge convivente, ai figli minori ed ai figli maggiorenni conviventi ed a carico, potrà
essere rilasciato analogo visto, a condizione che le suddette capacità finanziarie siano giudicate
adeguate anche per quest’ultimi.

 

if you start income production , you has to change the Elective Residence with Income residence

page 32 - poit 7 - = self employed

page 35 - point 8 - employed