Do you live and work abroad but want to buy a property in Italy? Many Italian citizens registered with AIRE (Registration of Italian Citizenship) forgo buying a home in their home country because they believe they must transfer their residence to access tax benefits. This isn't the case: the law provides a specific path, designed specifically for those who live and work outside Italy .
The problem: ordinary rules seem like an obstacle
The first-time home buyer benefit ( 2% registration tax instead of 9%, or 4% VAT for purchases from a construction company, with fixed mortgage and land registry taxes) is governed by Note II-bis of Article 1 of the Tariff, Part I, attached to Presidential Decree 131/1986 . The general rule requires that the buyer reside or undertake to transfer their residence to the municipality where the property is located within 18 months of the deed.
For those who live permanently abroad, this requirement is often impossible to meet: transferring residency to Italy would negate the very reasons for living and working abroad.
The agitation: the risk of giving up the benefit (or losing it by mistake)
Without proper planning, an AIRE member who buys a house in Italy risks:
- Pay the ordinary 9% registration tax , giving up significant savings
- Declaring incorrect requirements in place, resulting in forfeiture of the benefit, recovery of taxes, penalties and interest
- Confusing the conditions with those provided for residents in Italy, missing the opportunity of a path specifically designed for your situation
The solution: the benefit dedicated to AIRE citizens relocated for work
Since 2023 (Legislative Decree 69/2023, art. 2, paragraph 1, which amended Note II-bis), the rules have been clarified and made more accessible. Those who have moved abroad for work — even if they are not employed—can access the first-time homeowner benefit without transferring their residence to Italy and without using the property as their primary residence, provided they simultaneously meet the following requirements:
- Be registered with AIRE and have moved abroad for work
- Having resided or carried out one's activity in Italy for at least 5 years before the transfer (Circular 3/E/2024 and the Response to Interpellation 312/2025 clarify that the concept of "activity" also includes school and university education )
- Purchase the property in the municipality of birth, or in the municipality where you had your residence or carried out your business before the transfer
- Not owning other properties in that municipality, nor elsewhere in Italy purchased with the same benefits
What is NO LONGER required
- It is not necessary to transfer residence to the municipality where the property is located
- It is not necessary to use the property as a primary
- The benefit is tied to objective criteria , not to citizenship: from 2024 , even non -Italian citizens can access it, under certain conditions.
Beware of decay
If the property is resold within 5 years of purchase, the benefit is lost — unless , within 12 months, another home is purchased to be used as a primary residence (Response to question 314/2025).
A point not to be underestimated: the IMU
The IMU exemption for the only residence owned in Italy by those registered with AIRE has been abolished , except for a residual preferential regime for pensioners residing abroad , within the limits established by law. It is therefore essential to evaluate the impact of IMU together with the registration tax relief , not separately.
Why seek the assistance of a notary with specific
The declarations made in the notarial deed—relocation for work, years of residence or previous activity in Italy, absence of other subsidized properties—are crucial to the proper use of the benefit and are subject to increasingly rigorous Revenue Agency. An error in the wording of the deed can result in the loss of the benefit.
Do you live abroad and want to buy a home in Italy with first-time homebuyer benefits? Notary Federica Spinaci assists Italian citizens registered with AIRE in verifying the requirements and correctly drafting the deed, including remotely and in English for those who request it.
