Purchase of a First Home in Italy for Italian Citizens Residing Abroad (AIRE)

Buying a First Home in Italy as an Italian Citizen Residing Abroad (AIRE)

More and more Italian citizens living abroad are considering buying a property in Italy, either as an investment or in view of returning in the future. It is important to know that those who are registered with AIRE (Register of Italians Residing Abroad) can purchase a property in Italy as a “first home”, and benefit from relevant tax advantages.

📌 What is AIRE?

AIRE (Anagrafe degli Italiani Residenti all’Estero) is the official registry of Italian citizens who reside abroad for more than 12 months. Registration is mandatory and does not affect Italian citizenship, allowing the individual to carry out legal actions in Italy, such as property purchases.

✅ When can AIRE citizens benefit from first home tax incentives?

To qualify for first-home tax benefits, the following conditions must be met:

• The buyer must be an Italian citizen

• Must be officially registered with AIRE

• The property must be located in Italy

• The property must belong to one of the following eligible cadastral categories:

  • A/2 (civil dwellings)

  • A/3 (economic dwellings)

  • A/4 (popular dwellings)

  • A/5 (very modest dwellings)

  • A/6 (rural dwellings)

  • A/7 (villas)

  • A/11 (typical dwellings of certain areas)
    (Categories A/1, A/8, and A/9 are excluded)

💰 Tax benefits for first home purchases

Qualified buyers are entitled to the following:

• Registration tax reduced to 2% (instead of 9%)

• VAT at 4% (if purchasing from a builder)

• Mortgage and cadastral taxes: fixed rate of €50 each

✅ AIRE citizens are not required to move their residence to Italy within 18 months, unlike residents in Italy.

👥 Married couples and joint purchases

If both spouses are Italian citizens registered with AIRE:

• Both can benefit from the tax advantages.

• Under community of property, the incentive applies to the entire property.

• Under separation of property, each spouse benefits for their own share.

If only one spouse is an Italian citizen:

• The tax benefit applies only to the Italian citizen.

• The foreign spouse cannot benefit unless residing in Italy.

Prior use of first home benefits:

• If one of the spouses already used the first-home benefit, they cannot apply again unless the previous property is sold within 12 months.

📄 Required documentation

To proceed with the purchase and access tax incentives, the following documents are typically needed:

• Valid Italian ID

• Italian tax code

• AIRE registration certificate

• Marriage certificate (if applicable)

• Any additional documentation requested by the notary

📊 Summary

Buying a first home in Italy as an AIRE-registered citizen is entirely possible and tax-advantaged.
It is recommended to consult a notary or real estate professional with international experience to ensure correct procedures.

Interested in buying a home in Italy or investing in a property by the sea?
Contact us for available opportunities in Budoni and along the beautiful northeastern coast of Sardinia.

📞 Contact us:
+39 393 9787500 – +39 393 9888095