IVIE: Den italienske skat på udenlandsk ejendom, du ikke behøver at frygte

[Bemærk: Denne artikel er en del af en serie om ejendomsskat i Italien. Se vores hovedguide for at få et overblik]

Expatax’s mission is to make tax comprehensible for expats and retirees as they navigate Italy’s fiscal landscape. For anyone considering moving to Italy, you may question if as an Italian tax resident, you will pay tax on real estate in the US, UK, or anywhere else outside Italy. Generally, Italian tax is applicable to such properties, though the amount is relatively modest. Moreover, available tax credits can reduce this burden. Besides this article, our TAX AI at the bottom of the page is at your service for further inquiries.

Italiensk skat på udenlandsk ejendom: Indberet det og betal (muligvis) for det

Italy’s tax regulations stipulate that holding foreign property is subject to fiscal monitoring and specific taxation. These ownership declarations must be made annually by individuals, non-profit organisations, and simple companies. Essentially, taxpayers residing in Italy and owning foreign property must submit an annual income declaration to comply with the Italian tax authority. This declaration states that they own one or more properties abroad, where, and how much they’re worth.

Differentiering efter ejendomstype

For at forenkle det, der står med småt i lovgivningen, er dette de vigtigste tilfælde af udenlandsk ejendomsejerskab:

• Udenlandske ejendomme beskattes ud fra matrikelkriterier - den indkomst, der skal opgives i Italien, svarer til den indkomst, der bestemmes ud fra udenlandske matrikelkriterier, minus eventuelle anerkendte udgifter.
• Udenlandske ejendomme beskattes baseret på faktiske indtægter fra leasingydelser: Her gælder to scenarier:
  • Hvis lejeindtægten ikke beskattes i det fremmede land, beskattes den modtagne leje i Italien, reduceret med 15% omkostningsstøtte.
  • Hvis den reelle lejeindtægt er skattepligtig i det fremmede land, vil denne indtægt også blive beskattet i Italien uden en reduktion af engangsbeløbet. Der er dog mulighed for skattefradrag for skat betalt i udlandet.
• Udenlandske aktiver, der ikke giver indkomst: Ejerskab af sådanne ejendomme skal ikke deklareres i Italien. Skatteydere skal dog udfylde Fiscal Monitor (RW)-tabellen og betale Property Intelligence and Investigation (IVIE).

Hvordan beregnes IVIE-skatten?

Italy’s national tax on rented property applies to properties held by Italian taxpayers (you don’t need to be an Italian citizen to have to pay it – anyone who’s a tax resident of Italy needs to do so) beyond its borders. Introduced with the “Save Italy” Decree that was converted into Law n. 214/2011, this tax took effect from 2012.

The tax applies to property owners, holders of property rights, grantees, and landlords. The real estate’s value abroad has a tax of 0.76%, relative to your share of ownership and period held within the tax year. If the property has been in possession for at least 15 days in a given month, that month is counted entirely for tax calculation. To simplify, the value of the property is its purchase or market value – but for properties in the EU/EEA, you can use the cadastral value if you prefer (this is often advantageous as several EU countries – France and Denmark to name two – tend to have lower property values reported in their land registries than the market value).

Eksempel på beregning: Skyldig skat på en ejendom i Danmark og gældende skattefradrag

For example, if you own for the entirety of the tax year 50% of a house in Copenhagen valued at the equivalent of EUR 300,000, tax payable in Italy would – in principle – amount to EUR 1,140. However, you would deduct from this amount any foreign property tax – for instance, grundskyld eller tax foncière. If the final amount due to the Italian government is less than EUR 200, you don’t have to pay anything. In practice, as property tax exists in many other countries, you could very well never pay any IVIE at all.

Fritagelser fra italiensk skat på udenlandsk ejendom

Note that IVIE – like IMU – is not applicable to one’s private principal home even if it is located abroad, or if you have a property abroad that is occupied by one’s estranged spouse – as long as these aren’t considered “luxury dwellings” under Italian law (you’ll have to ask a specialist to have peace of mind that they won’t as the Italian definition of “luxury dwelling” has a lot of latitude). It also does not apply to foreign property held through a foreign company – even if you own or part-own the company. Of course, you’ll need to report your ownership of a foreign company, but tax is not generally due on ownership or part ownership of foreign companies. Again, this is one part of tax law where it’s really important that your specific situation is assessed professionally.

Pligt til at indberette udenlandske ejendomme og virksomheder

Skatteydere med bopæl i Italien, som har fast ejendom i udlandet, skal udfylde RW-tabellen i deres italienske selvangivelse. Indkomstmodellen for fysiske personer (Modello Redditi Persone Fisiche) forbeholder RW-tabellen til overvågning af finansielle aktiviteter og ejendomsinvesteringer i udlandet.

Disse oplysninger er afgørende for fastsættelsen af formueskat på udenlandske ejendomme og finansielle aktiviteter i udlandet. En skatteyder, der ejer udenlandsk fast ejendom, skal angive dens værdi i dette afsnit sammen med ejerandelen udtrykt i procent.

Det er afgørende, at disse aktiver indberettes omhyggeligt, og at skatten beregnes korrekt. Hvis du har andre spørgsmål, er du velkommen til at stille dem til TAX AI nedenfor.

Kilder

https://www.agenziaentrate.gov.it/portale/web/guest/schede/pagamenti/imposta-sul-valore-degli-immobili-estero-ivie/infogen-ivie