Italy and real estate asset.
Investment business plan.
Foreign buyers continue to invest in Italian properties to improve the quality of their lives
In a recent survey published on the gate-away portal, “Ostuni is the most sought after city by foreign citizens for their home in Italy – The municipality in the province of Brindisi in Puglia has even surpassed the municipalities in Tuscany which usually prevail in searches”.
“In fact, behind Ostuni are Fivizzano (MS), Lucca (LU) and Florence (FI). After the Tuscan triptych are the cities of Scalea (CS) and Menaggio (CO)”.
In addition to the Lake Como area, Lunigiana and the Itria Valley.
The greatest requests come from America, Germany, the United Kingdom, Italy (foreigners in Italy when they make the request) and Holland, but the best result in terms of increase compared to 2021 was achieved by France with +16.14%”
For foreigners, buying in Italy is very convenient both in terms of the value of the houses and the cost of living in general. The price ranges of the requested properties are distributed as follows: 31% 0-100 thousand euros; 28.42% 100-250 thousand euros; 20.46% 250-500; 11.25% 500-1 million euros, 8.51% over 1 million euros”, emerges again from the Gate-away.com report.
The advantages: tax credits and flat tax
If you become a resident and have income in Italy, you can take advantage of a series of tax credits to renovate your home, with a refund of up to 50% of the costs incurred. Additionally, foreign individuals immigrating to Italy, who have not been residents in Italy for at least nine years before the start of the validity of the option, can pay a FLAT tax on ALL income earned abroad, at the following rates:
€100,000 for each tax year in which the tax regime is valid, for the main subject under the discussed tax regime;
€25,000 for each tax year for each family member.
Other benefits relate to the taxation of interest on bank current accounts.
Residence of the company in Italy.
Investments
A non-resident company in Italy can freely purchase properties in Italy. The company can buy both instrumental properties for its business activities and non-instrumental properties (e.g., residential). In the first case, with an instrumental property, a business activity in Italy is certainly established, while the situation is different for non-instrumental properties. Indeed, if the non-instrumental property involves the organized and continuous conduct of economic activity over time, a business activity can still be established. This aspect would lead to the obligation for the foreign company to establish at least a fixed establishment in Italy. Non-resident companies must submit a single tax return for all income generated in Italy. With the assistance of one of our expert tax consultants, you can find the optimal solution for the taxation of your company in Italy.
Prefabricated houses with
purchase of buildable land
A valid option is the construction of a prefabricated wooden house with internal and external insulation, equipped with photovoltaic panels, isolated both thermally and acoustically. If you are interested in exploring this idea, you can rely on expert advice and obtain a high-quality home similar to any traditional villa. Quick assembly times, maximum 30 days.
Prefabricated houses with
purchase of buildable land
A valid option is the construction of a prefabricated wooden house with internal and external insulation, equipped with photovoltaic panels, isolated both thermally and acoustically. If you are interested in exploring this idea, you can rely on expert advice and obtain a high-quality home similar to any traditional villa. Quick assembly times, maximum 30 days.
Taxation
A foreign individual purchasing a home in Italy should be aware that, in addition to paying taxes for property registration at the time of purchase, they are also required to pay property taxes. Currently, the taxes imposed on the owner of a property in Italy are as follows:
IMU: the unique municipal tax due from property owners, excluding primary non-luxury properties, for which it is not required.
TARI: the waste tax, applicable to those who effectively use the property, both onerously and free of charge. Of course, to handle these aspects, you will need the assistance of an expert accountant, whom we will be happy to recommend.