FAQ

The new sanctions could be severe and many articles have been written about their retroactivity. The MAECI confirmed that it would be illegal to apply the new sanctions retroactively so at most only the previous ones could be applicable. In any case, there have been various sentences regarding the punitive retroactivity of administrative sanctions, therefore their application occurs very rarely. Therefore the new sanctions apply from 2024 onwards and should therefore not be a deterrent for any citizen who would like to regularize their situation to register with AIRE.

The children of both Italian parents or of at least one with Italian citizenship – even if born abroad and possibly in possession of another citizenship – are Italian citizens. To allow the recognition of citizenship to your child, the birth must be registered in Italy. This fulfillment is required by the Italian civil status law (DPR n. 396/2000). Registration is done through the chancelleries of the Consulates where you are registered with AIRE. With the registration you also get the passport. If another passport is used to travel, the children will be subject to regular entry visas.

You can vote only if you are registered with AIRE. If you are registered, your Consulate will send you the information you need to vote in national elections and referendums. You will also be sent ballot papers to vote in local elections, but these will come directly from the AIRE-registered city, not from the Consulate, so to vote in local elections, you will need to go to the polling station in your city in person (discounts may be available for the journey, but these vary a lot).

Your card expires when you change your residence and move abroad. Although normally it is not necessary to return it, there have been cases (especially in the autonomous regions) in which the local health directorate has requested the return of the card itself. You have the right to emergency medical treatment.

According to Italian law, anyone with income produced in Italy, even if residing abroad, is required to declare it to the tax authorities, except in cases of exemption expressly provided for.

Non-residents must use the REDDITI PF Model in the same version available for subjects residing in Italy. The PF INCOME declaration must be submitted, qualifying as non-residents, by natural persons who in the year preceding the declaration year were resident abroad and who in the same year had income from Italian sources taxable in Italy.

The first thing you need to do is check whether or not you are required to file a declaration.

Even if you are not required, you can file a tax return to claim any charges incurred or deductions not attributed or to request a refund of excess tax deriving from the declaration previously filed.

Once you have verified whether you are required to submit the return (or are interested in doing so) you need to check whether or not you have the possibility of qualifying as “non-resident” subjects for direct tax purposes.

‘Domicile’ is the place where people have established the main seat of their affairs and interests, including moral and family ones. To be considered “non-resident”, you must meet the following conditions:

you must not have been registered in the register of persons residing in Italy for more than half of the year (ie for 183 days in normal years, 184 in leap years);

you must not have had your domicile in Italy for more than half of the year;

you must not have had a habitual residence in Italy for more than half of the year.

You are also considered a resident, pursuant to Italian legislation, unless proven otherwise, if you are an Italian citizen deregistered from the registers of the resident population and emigrated to States or territories with a preferential tax regime.

Bilateral conventions are currently in force between Italy and other States to avoid double taxation on income; in such agreements it is generally foreseen that each State identifies its tax residents according to its own laws. It is therefore always necessary to check the existing agreement and the expected treatment.

According to Italian law, anyone with income produced in Italy, even if residing abroad, is required to declare it to the tax authorities, except in cases of exemption expressly provided for.

Non-residents must use the REDDITI PF Model in the same version available for subjects residing in Italy. The PF INCOME declaration must be submitted, qualifying as non-residents, by natural persons who in the year preceding the declaration year were resident abroad and who in the same year possessed income from Italian sources that can be taxed in Italy.

The first thing you need to do is check whether or not you are required to file a declaration.

Even if you are not required, you can file a tax return to claim any charges incurred or deductions not attributed or to request a refund of excess tax deriving from the declaration previously filed.

Once you have verified whether you are required to submit the return (or are interested in doing so) you need to check whether or not you have the possibility of qualifying as “non-resident” subjects for direct tax purposes.

‘Domicile’ is the place where people have established the main seat of their affairs and interests, including moral and family ones. To be considered “non-resident”, you must meet the following conditions:

you must not have been registered in the register of persons residing in Italy for more than half of the year (ie for 183 days in normal years, 184 in leap years);

you must not have had your domicile in Italy for more than half of the year;

you must not have had a habitual residence in Italy for more than half of the year.

You are also considered a resident, pursuant to Italian legislation, unless proven otherwise, if you are an Italian citizen deregistered from the registers of the resident population and emigrated to States or territories with a preferential tax regime.

Bilateral conventions are currently in force between Italy and other States to avoid double taxation on income; in such agreements it is generally foreseen that each State identifies its tax residents according to its own laws. It is therefore always necessary to check the existing agreement and the expected treatment.

The health card is different from the tax code and is issued to those who reside in Italy;

The digital signature or service card, if regularly registered with Aire, can be requested and obtained immediately from the chambers of commerce but in Italy. If you have the national service card (CNS) and it is still active, you can easily activate the SPID with it without even needing to ask for an electronic identity card;

As an Italian citizen, if he has not renounced his citizenship, he can proceed with the request for the replacement of the CIC (PAPER IDENTITY CARD) with the CIE, which shows the tax code on the document by separating / duplicating the one on the Health Card. With the CIE, he will be able to fulfill the SPID registration and no longer need the CNS and so on. For citizens residing abroad registered with AIRE, the Electronic Identity Card can be requested at the relevant Consulate. To make it work you must have a card reader, like for the CNS, the cost of which varies from 15 to 30 euros or alternatively opt for a completely dematerialized solution but which requires an Italian telephone number;

As you know, the Health Card with indication of the regions and on the back the European e-111 model came into use in January 2004 but it has not annulled the legal value of the tax code previously issued on a mechanized paper model nor has it invalidated the green plastic card with magnetic strip, if you have them, keep them because they are valid to all intents and purposes;

The new card can be requested by sending the completed, signed and scanned model AA4/8 to the Agency’s office, also by e-mail, together with a copy of the identity document, even if, for citizens residing abroad outside the EU, it is possible to request the attribution of the tax code to the Italian diplomatic-consular representation in the country of residence by filling in the AA4/8 form.

 If you have absolutely nothing that can prove your residence with your brother (letter from a bank, health card or similar official document in your name and with that address) but you reside there you must contact the Consulate of your competence for information as in in theory, registration would not be possible. There are practices relating to the constitution of family units but normally only of the parent/child type. Only the competent Consulate could provide clarifications on the matter as it is obviously a very particular case but normal registration must always be proven by a document indicating your address, for obvious reasons.

The stamp duty is on the possession of the vehicle (of any type) therefore payment is due even if it is not circulating. There are reductions for vehicles over 30 years old but this does not seem to be the case. It would (perhaps) have been possible to request its cancellation from the PRA for export but if this has not been done, taxes must be paid, plus the blackberries unfortunately.

 A self-certification is presented which shows the place and date of birth, the Italian citizenship, and the current address of residence abroad, and the declaration of not having public or private health insurance.

If the AIRE member is temporarily in Italy (holidays or visiting family of Italian origin) he has the right to receive health assistance from the National Health Service.
Limits & Conditions

• Yes. Assistance is insured for a maximum period of 90 days during the calendar year if you were born in Italy or if you receive a pension from an Italian social security institution.

Assistance is limited to urgent hospital services only (provided that you do not have other public or private health insurance).

Unfortunately, the timing varies greatly depending on many factors. First of all, each consulate communicates the data of the person who has registered to the municipality in Italy. This first part is generally very quick. Unfortunately the second part, i.e. the registration in the local population registers, completely depends on the municipality in question. In some cases it is days, in others even months. The only solution in these cases is to communicate with the first municipality of domicile or birth in Italy and with their Aire Office to see if they have actually registered.

No. The purpose of registering with Aire is precisely to allow the consular authorities to communicate the data to the municipality of last residence in Italy.

You do not lose the right to assistance or urgent hospitalization, the right to return to Italy in case you need treatment.

General practitioner.
Right to hospital health care through mutual insurance.

 Italian citizens who transfer their residence abroad, with registration in the AIRE, lose the right to Italian healthcare assistance.

 The Italian taxman will assume that you are resident in Italy, and therefore will legitimately ask you to pay taxes in Italy.

 You are not considered a tax resident abroad if you reside there for more than half of the year (precisely for more than 182 days) and your main interests are located there, i.e. family and work.

By registering with AIRE, you declare that you are tax resident abroad.

Yes. Subjects who do not decide to spontaneously enroll in AIRE, despite being in possession of the requisites, can be officially enrolled.