Agevolazione “Prima Casa” – Cittadini Italiani Residenti all’Estero (AIRE)
Sintesi delle condizioni applicabili (situazione normativa 2026) La normativa fiscale italiana prevede, al ricorrere di determinate condizioni, l’applicazione dell’aliquota ridotta dell’imposta di registro (2% anziché 9%) per l’acquisto dell’abitazione “prima casa”, anche in favore di soggetti non residenti, inclusi i cittadini italiani iscritti all’AIRE. Tuttavia, le regole applicabili a tali soggetti sono state significativamente modificate […]
TARI – Tassa italiana sui rifiuti
TARI: Italy’s Waste Collection Tax TARI is Italy’s waste management tax (Tassa sui Rifiuti). It applies to anyone who owns or uses a property in Italy, whether resident or non‑resident. Unlike IMU, which is a property‑ownership tax, TARI is a service fee for rubbish collection and disposal. Below is a simple overview of how TARI […]
IMU – Imposta Municipale Propria
IMU – Tax on Ownership of Italian Real Estate IMU is Italy’s municipal property tax on real estate, introduced in 2012 to replace the previous ICI tax. It applies to owners (or holders of registrable legal rights like usufruct or a right of habitation) of buildings, buildable land, and agricultural land. The tax funds local […]
Acquisto di Immobili Italiani – Strutture Individuali vs. Societarie
There are a number of options for the purchase of Italian Real Estate. Here we look at the principal alternative options, but there are others. We look at purchasing: There is no automatic choice. Much will depend on the type of property and if you are going to rent the property or simply occupy […]
Codici Nazionali di Identificazione (CIR e CIN) per Affitti Brevi
What is the CIR? The CIR i(codice Identificativo Regionale) is a mandatory regional identification code, a unique alphanumeric code assigned by each Region for any property being offered as a short‑term tourist rental in Italy. It applies to both private hosts and professional operators, and most regions require it before advertising or accepting guests. The […]
Agevolazioni fiscali per lavori di ristrutturazione edilizia - 2024
What are they? It is important to note that each tax relief has specific eligibility criteria, timings, deadlines and requirements, so consultation on any specific works with a professional (in the first instance a Geometra or Architetto) is essential in order to determine which tax relief is applicable to your specific situation, depending on […]
Aspetti fiscali italiani della locazione di immobili italiani – per i locatori
2026 Legislative Changes A “Three Unit” Entrepreneurial Trigger (Presunzione d’Impresa) The 2026 Italian finance Law (Law 199/2025) has made some significant amendments to the tax position for landlords renting Italian property. Under the old rules you could rent up to four “units” before being “presumed” to be conducting a business. The threshold has been lowered […]
Categorie catastali – Immobili residenziali
Background The Land Registry Category is an important variable in determining the tax payable in respect of real estate. All registered property in Italy is assigned a category. You can see the assigned category for a particular category by getting hold of land registry extract or visura catastale. Italy has a number of reliefs and […]
Base imponibile IVIE post-Brexit
Brexit has had a potentially expensive impact for Italian tax residents owning real estate in the UK. Italian tax residents are generally required to pay IVIE – wealth or ownership tax on foreign (i.e. non Italian) real estate .As a result of Brexit, in the view of the Italian Tax Agency, the taxable base will […]
Tasse sulle seconde case in Italia
A Second Home in Italy If you have bought a house in Italy, but do not intend to live in it as your habitual abode and register as resident with the Anagrafe (register of resident population maintained by the relevant local authority or “Comune”), it will be considered a second home and not an “abitazione […]