Residents abroad and first home facilities

25 May 2022 | Events & Resources

AIRE and first home concessions for residents abroad

The first home benefits also extend to an Italian citizen residing abroad who is registered with the AIRE and not.

In order to use the first home tax concessions, they also have the residence requirement to be moved within 18 months, but in the case of a resident abroad, the Agenzia delle Entrate has clarified that the tax benefit can also be applied regardless of the change in residence in the same city hall.

In fact, Note II bis affixed to Article 1 of the Tariff, Part I, attached to the Presidential Decree 26 April 1986 n. 131, provides that the citizen residing abroad can take advantage of the “first home” facility if you buy a home in any municipality of the national territory. 

For Italian citizens residing abroad, it must be a first home owned on Italian territory.

The buyer must not:

  1. be the exclusive owner or in communion with the spouse of property rights, usufruct, use and residence of another house in the territory of the Municipality where the property to be purchased is located;
  2. shall not be entitled, not even for shares or in legal communion, throughout the national territory, of property rights, use, usufruct, dwelling or bare ownership, on another house, purchased, even by the spouse, taking advantage of the facilities of the first house;
  3. the residence, however, must not be moved to the new house on Italian territory but the deed must be made in Italy and the declarations indicated above must be issued.

In this sense, the citizen who is resident abroad, which to be clear means in a very simplistic way that he stays for more than 183 days in the territory of another State than Italy or that on the basis of other requirements is not considered as such. , will be able to proceed with the purchase of a house taking advantage of the lower registration tax (2%) and mortgage and cadastral taxes (equal to Euro 50 each) compared to taxpayers who buy second homes.

Finally, as regards the quality of “Italian residing abroad”, it is not necessary to document this condition with a certificate of registration with the AIRE (the registry of Italians residing abroad) but a self-certification of the interested party is sufficient (Article 46 of the Presidential Decree 445/2000).

The tax return and taxation on the property available or leased: IMU, TASI and TARI

The property of the non-resident person in Italy may be held at the disposal of the owner (therefore not leased) or leased. In the event that the property is held at the disposal of the owner, the latter will have to pay the IMU on the property however, he / she will not have to pay personal income tax. Only (not rented) properties held in Italy by non-residents who receive a foreign pension in the country of residence are partially exempt (37.5%) from IMU. (There is a bill to extend the benefit to those who do not receive a pension.)

On the other hand, if the property is rented, the non-resident subject must declare his / her income in the tax return and can choose whether to lease the property by applying the flat rate tax with a substitute tax of 21% (or 10% in the case of an agreed rent) or apply the ordinary personal income tax rates. The property will also be subject to taxation for IMU and TASI purposes.


For residents abroad who own properties in Italy and who cannot pay with F24, the tax must be paid by bank transfer to the Municipality where the properties are located. The coordinates on which to make the transfer must be requested from the Municipality, at the Tax Office.

In general, it is a good idea to insert the same data contained in Form F24 in the reason for payment, i.e. tax code or VAT number of the taxpayer, indication of the tax paid (IMU / TASI / TARI), the reference year, indicate if it is of “Advance” or “Balance”. If possible, insert the Tribute Codes as well.