Italian citizens who transfer their residence abroad for periods exceeding 12 months and those who already reside there, either because they were born abroad or because they subsequently acquired Italian citizenship for any reason.
Registration process
Registration can be done in different ways:
- It is possible to go to the offices of the Municipality where you reside in Italy and submit the application to transfer your residence abroad. You will need to go to the Consulate within 90 days of your arrival abroad to declare your expatriation;
- It is possible to go directly to the headquarters of the Italian Consulate abroad and request the relevant form or download it online and fill it in.
Registration with the Aire (free) involves cancellation from the registry of the Italian municipality of origin and inclusion in the Aire registration registers.
In the case of transfer of the entire family unit, then the procedure must be extended to all members of the family.
Failure to register after 12 months could result in automatic registration.
Post registration benefits
There are various advantages that you get with aire membership.
Documents:
- Issuance or renewal of passport;
- Receipt and request for transcription of birth, marriage and death certificates;
- Issuance of the authorization for the celebration of the marriage from the competent local authorities and more.
VAT:
Italians registered with AIRE can obtain a refund of VAT paid on goods purchased in Italy. In fact, you can request the issuance of a VAT exemption declaration by presenting your passport to the trader. This document must be presented at the airport to the customs authorities from whom the refund will be requested.
Voting abroad:
It is possible to vote for political elections (Italian parliament, European parliament and referendum) by correspondence in the country of residence, or by going to the polling station of the municipality in which Aire is registered.
School:
The schools will report the failure to enroll (in Italian schools) minors who live abroad, but are not registered with the Aire.
Taxes and income tax return (with Aire registration):
Registration with the Aire is not enough, but we need to look at where the citizen has his domicile (centre of interests).
The requirements to be taxable in Italy are:
- Be resident in Italy for most of the tax period (at least 183 days);
- Be registered in the municipal registers of the population resident in Italy;
- Have elected your domicile or residence within the territory of the Italian State.
Irpef is paid by AIRE members if income is produced in Italy deriving from land or buildings, interest, dividends, annuities, pensions and more.
The exclusivity of taxation in the foreign country occurs in cases where:
- The worker resident abroad works in Italy for less than 183 days;
- The remunerations are paid by an employer resident abroad;
- The burden is not supported by a permanent establishment or fixed base that the employer has in Italy.
Taxes and income tax return (without Aire registration):
You must remember to present a tax return also in Italy and pay any difference between the taxes paid in the foreign country and Italy, avoiding double taxation.
In the absence of filing a tax return, those who work abroad and are not registered with AIRE are resident in Italy.
Health care:
Italians registered with AIRE lose the right to a general practitioner in Italy, but in the event of temporary return they can receive free healthcare from the National Health Service, limited to urgent hospital services and for a maximum period of 90 days.
Contact us for more information.
By Alessio Menna
Tags: aire london, aire registration online, aire registration, aire italy, aire uk registration
