Staletti - Calabre, Italie
Staletti – Calabre, Italie

Prime de première habitation en cas de déménagement à l’étranger

De nombreuses personnes parlent de la fuite des cerveaux, décrivant ce phénomène comme une “malédiction” entièrement italienne. Cependant, cela s’accompagne souvent d’un autre facteur tout aussi effrayant : la bureaucratie. En fait, lorsque les jeunes émigrent pour travailler, ils doivent faire face à mille chicanes non seulement dans leur nouveau pays, mais aussi dans leur pays d’origine.

C’est également le cas pour ceux qui ont l’intention d’acheter une maison, tout en conservant leur résidence hors d’Italie. Dans ce cas, cependant, il existe des solutions simples et faciles à mettre en œuvre.

En effet, s’il s’agit de la première propriété possédée, il est possible de bénéficier des mêmes avantages fiscaux qu’un citoyen résidant dans notre pays.

Voyons les étapes à suivre.

Clarification sur l’enregistrement AIRE

Beaucoup de gens pensent que pour acheter votre première maison en Italie, vous devez être enregistré auprès de l’AIRE (Anagrafe Italiani residenti all’estero). Mais c’est une idée fausse : les travailleurs saisonniers, les militaires, les diplomates et tous ceux qui ont passé moins de 12 mois à l’étranger sont exclus.

Si vous entrez dans ces catégories, il vous suffit de remplir un formulaire d’autocertification lors de la rédaction de l’acte d’achat.

Résidence à l’étranger et achat d’un logement

En général, l’acheteur est tenu de transférer sa résidence dans un délai de 18 mois dans la municipalité du bien déclaré comme “première résidence”. Il peut également s’agir du lieu où la personne exerce régulièrement ses activités.

Si, par contre, le particulier s’est installé définitivement à l’étranger, il suffit que la maison achetée à son nom soit la première qu’il possède sur le territoire italien. Dans ce cas, l’acheteur peut bénéficier du taux de TVA réduit de 4 %, ainsi que de tous les autres avantages dont nous avons parlé dans ce guide.

Les limites de la réduction

Vous pouvez bénéficier de ces avantages à condition que le bien acheté ne soit pas une propriété de luxe, indiquée par les codes cadastraux A1, A8 et A9. Il n’est pas possible de revendiquer des droits sur d’autres maisons, même si elles sont partagées avec d’autres personnes. Par exemple, il n’est pas possible d’en posséder une en commun avec un conjoint ou un parent.

De même, celui qui jouit de l’usufruit ou de la nue-propriété est également exclu. Afin de pouvoir réaliser la transaction, il est donc nécessaire de présenter des déclarations de “non-possession” qui peuvent confirmer que vous ne faites pas partie de cette catégorie.

Toutefois, les cas où les anciennes propriétés sont vendues dans l’année qui suit l’acte sont acceptés.

Vous devez encore payer la taxe foncière, l’IMU, en moyenne trois à cinq cents € par an.

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