IVIE: l'imposta sugli immobili all'estero che non bisogna temere

[Nota: questo articolo fa parte di una serie di articoli sulla tassazione degli immobili in Italia. Per una panoramica, consultare la nostra guida principale]

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.

Imposta italiana sugli immobili all'estero: Denunciarlo e (eventualmente) pagarlo

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.

Differenziazione per tipo di proprietà

Per semplificare la normativa, questi sono i principali casi di proprietà straniera:

• Immobili esteri tassati in base a criteri catastali: il reddito da dichiarare in Italia corrisponde al reddito determinato in base ai criteri catastali esteri, meno le spese riconosciute.
• Proprietà estere tassate in base al reddito effettivo derivante dai canoni di locazione: In questo caso si possono verificare due scenari:
  • Se il reddito da locazione non è tassato nel Paese estero, il canone percepito è tassato in Italia, ridotto del sostegno ai costi 15%.
  • Se il reddito reale da locazione è imponibile nel Paese estero, questo reddito sarà tassato anche in Italia senza riduzione forfettaria. Tuttavia, è possibile ottenere un credito d'imposta per le imposte pagate all'estero.
• Beni esteri che non producono reddito: Il possesso di tali immobili non deve essere dichiarato in Italia. Tuttavia, i contribuenti devono compilare il quadro RW (Monitoraggio Fiscale) e pagare l'IVIE (Intelligence and Investigation).

Come si calcola l'imposta IVIE?

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).

Esempio di calcolo: Imposta dovuta su una proprietà in Danimarca e crediti d'imposta applicabili

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 o taxe 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.

Esenzioni dall'imposta sugli immobili all'estero

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.

Obbligo di segnalare le proprietà e le imprese straniere

I contribuenti residenti in Italia che possiedono immobili all'estero devono compilare il quadro RW nella dichiarazione dei redditi italiana. Il Modello Redditi Persone Fisiche riserva il Quadro RW al monitoraggio delle attività finanziarie e degli investimenti immobiliari detenuti all'estero.

Queste informazioni sono essenziali per determinare le imposte patrimoniali sulle proprietà estere e sulle attività finanziarie all'estero. Il contribuente che detiene immobili all'estero deve indicarne il valore in questa sezione, insieme alla quota di proprietà espressa in percentuale.

È fondamentale che questi beni siano dichiarati diligentemente e che le imposte siano calcolate correttamente. Se avete altre domande, non esitate a chiedere a TAX AI qui sotto.

Fonti

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