Thanks Ugo, I know that. The OP asked about citizenship not residency. mikeoc1 - Youcan get the 2% if you buy as prima casa, but you must take residency within 18 months. For most people the differnece between the percentages is pretty negligible once you factor in what you will need to spend to get residency. So, if its a matter of saving a few quid at purchase think carefully. If you are planning to move here then its a different matter.
If your wife got her citizenship before the purchase then yes, she would pay 2% tax onthe purchase as prima casa instead of the 9% you would pay (assuming its not prima casa for you adn you have no intention of taking residence). Taxes are based on rateable value and not on the price paid. . Obviuolsy if you buy half each, you would still pay as a non citizen, unless you were opting for prima casa and taking residence. From then on there may be may not be advantages, as it is up to the comune as to whether someone registered in the AIRE pays local taxes or not. The proceess would anyway take two years, so it depends whether you want to wait to get a discount on the purchase or not.
She can have dual citizenship as Gaia says, but only if she is eligible. She will need to have Italain parents or grandparents and apply as a descendant,, or be resident in ITaly for the requisite amount of time or be married to an Italian - she' can't just apply and hope for the best. If she has no Italian blood relations then her choice is that she will need to move to ITaly, gain residence and then after 10 years she can apply.There are other time periods depending on her statuts.
10 anni di residenza legale in Italia per i cittadini extracomunitari;
3 anni di residenza legale in Italia per i discendenti di cittadini italiani per nascita (sino al secondo grado - nonni) e per i nati in Italia;
5 anni di residenza legale in Italia per gli adottati maggiorenni (da cittadini italiani), per gli apolidi e per i rifugiati politici e per i figli maggiorenni di genitori naturalizzati italiani;
4 anni di residenza legale in Italia per i cittadini comunitari;
5 anni di servizio, anche all'estero, alle dipendenze dello Stato Italiano.
No. All you have to do is find a house and buy it. You dont need permission from the mayor or anything like that, and its easy doing it without being resident.
I am one of those who says a lawyer isnt necessary unless you have a complicated purchase and want to use offshore money and all that stuff. Use a good agent - thats more important - as they have legal obligations towards you - preferably FIAIP as they are also insured. You will need a translator (an a witness) which also has costs. Dont sign anything you dont understand. In my experience lawyers often complicate the process in order to earn more money. A good notary and agent will do what a lawyer should do, and probably better. However, if you want a lawyer, go for a flat fee if you can, otherwise the hours will mysteriously pile up.
An F24 is a payment slip you can us in any bank or postoffice. If you have an Italian bank account you can pay using online banking using the codes on the form. You should have paid your property tax by 16 June, and there are fines for late payment but pretty tiny. You can pay in August when you come back to Italy - you will just have to recalculate the payment to include the late payment penalty and you can do this online. Or you can pay an accountant to do it for you, as suggested.
Fine Ugo . I wish you good luck the next time you go to register as a resident at the anagrafe and try and explain to the person behind the desk that as an EU national who has no need for a PdS, that you would really rather prefer to take only elective residency. Or perhaps you've never done it. Basta.
In sinthesis then - If you are not an EU national you can apply for elective residency, but this still requires the Permesso di Soggiorno and all that goes with it. If you are an EU national you dont have the option of elective residency. What this has to do with prima casa - if you are not Italian - is that basically what you might save at atto you will spend on health insurance, etc etc (quite apart from the legal requirements of residency) In reply to the OP's questiion - 90% of non Italians who buy in ITaly want a holiday home where they can spend time without the haslle of becoming involved with the Italian state. The 10% who are happy to deal with missives from the tax office in ITaly and their home country, pay commercialiste, lawyers and so on are free to do so. If you are a foreigner the pro of prima casa is that you would pay a preferential imposta di registro on house purchase and, at the moment, no council tax. The con's are that you enter into a long realtionship with the Italian state and the people you will need to deal with it.
Dont ask for residency just for supposed tax savings. You ask for residency if you are planning to live in Italy for more than 183 days and have your worldwide income taxed in Italy - that for most people is a big - 'con'. If you buy as prima casa and then dont take it, you will pay back what you should have paid plus a 30% sanction.
Comments posted
Thanks Ugo, I know that. The OP asked about citizenship not residency. mikeoc1 - Youcan get the 2% if you buy as prima casa, but you must take residency within 18 months. For most people the differnece between the percentages is pretty negligible once you factor in what you will need to spend to get residency. So, if its a matter of saving a few quid at purchase think carefully. If you are planning to move here then its a different matter.
If your wife got her citizenship before the purchase then yes, she would pay 2% tax onthe purchase as prima casa instead of the 9% you would pay (assuming its not prima casa for you adn you have no intention of taking residence). Taxes are based on rateable value and not on the price paid. . Obviuolsy if you buy half each, you would still pay as a non citizen, unless you were opting for prima casa and taking residence. From then on there may be may not be advantages, as it is up to the comune as to whether someone registered in the AIRE pays local taxes or not. The proceess would anyway take two years, so it depends whether you want to wait to get a discount on the purchase or not.
She can have dual citizenship as Gaia says, but only if she is eligible. She will need to have Italain parents or grandparents and apply as a descendant,, or be resident in ITaly for the requisite amount of time or be married to an Italian - she' can't just apply and hope for the best. If she has no Italian blood relations then her choice is that she will need to move to ITaly, gain residence and then after 10 years she can apply.There are other time periods depending on her statuts.
No. All you have to do is find a house and buy it. You dont need permission from the mayor or anything like that, and its easy doing it without being resident.
I am one of those who says a lawyer isnt necessary unless you have a complicated purchase and want to use offshore money and all that stuff. Use a good agent - thats more important - as they have legal obligations towards you - preferably FIAIP as they are also insured. You will need a translator (an a witness) which also has costs. Dont sign anything you dont understand. In my experience lawyers often complicate the process in order to earn more money. A good notary and agent will do what a lawyer should do, and probably better. However, if you want a lawyer, go for a flat fee if you can, otherwise the hours will mysteriously pile up.
An F24 is a payment slip you can us in any bank or postoffice. If you have an Italian bank account you can pay using online banking using the codes on the form. You should have paid your property tax by 16 June, and there are fines for late payment but pretty tiny. You can pay in August when you come back to Italy - you will just have to recalculate the payment to include the late payment penalty and you can do this online. Or you can pay an accountant to do it for you, as suggested.
Fine Ugo . I wish you good luck the next time you go to register as a resident at the anagrafe and try and explain to the person behind the desk that as an EU national who has no need for a PdS, that you would really rather prefer to take only elective residency. Or perhaps you've never done it. Basta.
In sinthesis then - If you are not an EU national you can apply for elective residency, but this still requires the Permesso di Soggiorno and all that goes with it. If you are an EU national you dont have the option of elective residency. What this has to do with prima casa - if you are not Italian - is that basically what you might save at atto you will spend on health insurance, etc etc (quite apart from the legal requirements of residency) In reply to the OP's questiion - 90% of non Italians who buy in ITaly want a holiday home where they can spend time without the haslle of becoming involved with the Italian state. The 10% who are happy to deal with missives from the tax office in ITaly and their home country, pay commercialiste, lawyers and so on are free to do so. If you are a foreigner the pro of prima casa is that you would pay a preferential imposta di registro on house purchase and, at the moment, no council tax. The con's are that you enter into a long realtionship with the Italian state and the people you will need to deal with it.
I wish I knew too ! I think Ill just pass on this one - I suggest you read the rules on prima casa and residency on an official site.
Dont ask for residency just for supposed tax savings. You ask for residency if you are planning to live in Italy for more than 183 days and have your worldwide income taxed in Italy - that for most people is a big - 'con'. If you buy as prima casa and then dont take it, you will pay back what you should have paid plus a 30% sanction.