{"id":240,"date":"2025-12-02T13:48:22","date_gmt":"2025-12-02T13:48:22","guid":{"rendered":"https:\/\/topitalianmortgage.com\/news\/?p=240"},"modified":"2025-12-02T13:48:23","modified_gmt":"2025-12-02T13:48:23","slug":"italy-renovation-tax-deductions-aire-citizens","status":"publish","type":"post","link":"https:\/\/topitalianmortgage.com\/news\/taxes-fiscal-matters\/italy-renovation-tax-deductions-aire-citizens\/","title":{"rendered":"Renovations in Italy for Italian Citizens Residing Abroad (A.I.R.E.): Tax Deductions and Updates"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">On October 27, 2025, the Italian Revenue Agency (Agenzia delle Entrate) issued <a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/9354001\/Risposta+n.+273_2025\/cd6d0a16-f8f7-410e-9ad2-45c60df5acca\">an important clarification regarding tax deductions for building renovation works in Italy<\/a>. This guidance specifically concerns properties owned by non-resident individuals registered with AIRE (Registry of Italians Abroad).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">What may appear to be a purely technical issue actually raises a crucial question: <strong>under what conditions can a non-resident classify a property in Italy as their \u201cprimary residence\u201d?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This interpretative guidance refers to the updates introduced by the 2025 Budget Law (Law No. 207\/2024). The law was approved at the end of 2024 and effective from January 1, 2025. These provisions mainly apply to the current year, 2025.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Before diving into the specific regulations and instructions from the Italian Revenue Agency, it is helpful to provide a general overview.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\"><strong>Who Are A.I.R.E. Registered Citizens?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The <a href=\"https:\/\/www.topitalianmortgage.com\/process\/fiscal-advantages-for-italian-citizens-living-abroad.html\">A.I.R.E.<\/a> (Registry of Italians Resident Abroad) is the official database that collects information on Italian citizens living outside Italy. Individuals enrolled in AIRE include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Italian citizens who move their habitual residence abroad for a period longer than 12 consecutive months;<\/li>\n\n\n\n<li>Italian citizens already living abroad, whether they hold citizenship by birth or naturalization.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Registration with A.I.R.E. is also relevant for tax purposes. In fact it may determine whether an individual can access or is excluded from certain tax deductions related to properties located in Italy.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\"><strong>A.I.R.E. Citizens: Which Tax Deductions Apply for Maintenance and Renovation Expenses on Properties in Italy<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Italian Revenue Agency has clarified that non-resident property owners registered with A.I.R.E. are entitled to the <strong>36% IRPEF tax (Personal Income Tax) deduction<\/strong> provided by <strong>Article 16-bis of the TUIR<\/strong>. This deduction applies to expenses for building maintenance and renovation work carried out on properties located in Italy.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The <strong>increased 50% deduction rate does not apply<\/strong> to A.I.R.E. citizens&#8217; properties in Italy. It is reserved <strong>exclusively for renovation works on a property used as a primary residence<\/strong>. For citizens registered with A.I.R.E., a property in Italy is considered a non-primary, occasional-use home, even if they spend part of the year there or maintain personal or financial ties to it. As a result, the property cannot be classified as a habitual residence or primary home for tax purposes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\"><strong>Resolution No. 136 of April 8, 2008, by the Italian Revenue Agency<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Italian tax regulations establish that citizens residing abroad cannot classify a property they own in Italy as their habitual residence. With the <a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/306121\/Risoluzione+n+136+2008_ris_136E_8aprile_2008.pdf\/875e68e4-1ca7-a967-d9d0-893b432250d5\">Resolution No. 136 of April 8, 2008<\/a>, the Italian Revenue Agency clarified that residence outside the national territory prevents any property in Italy from being considered a \u201chabitual residence.\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This condition is precisely what excludes AIRE-registered citizens from accessing the enhanced 50% deduction. In fact, it is reserved for renovation works carried out on a primary residence. Consequently, AIRE citizens are limited to the standard 36% deduction available for building maintenance and renovation works.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\"><strong>2025 Budget Law (December 2024): New Rates and Requirements for Tax Deductions on Building Renovation Works<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The 2025 Budget Law (Law No. 207 of December 30, 2024) revised the rates and requirements for accessing tax deductions for building renovation works. It established a dual benefits structure for the 2025\u20132027 period.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The law confirmed an enhanced deduction, which is available exclusively when the property is used as the taxpayer&#8217;s <strong>primary residence<\/strong>, or that of a family member (including <strong>a cohabiting family member<\/strong>, <strong>a separated spouse who has been assigned the other spouse\u2019s property<\/strong>, <strong>a civil union partner<\/strong>, and <strong>a de facto cohabiting partner<\/strong>). The enhanced rate was set at 50% for 2025 and lowered to 36% for 2026\u20132027. However it may be extended at 50% until December 31, 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The maximum eligible expenditure per property unit cannot exceed \u20ac96,000. For the 50% deduction, this means the maximum tax benefit is \u20ac48,000 on the expenses incurred. The deduction must be spread over 10 equal annual installments. They start in the year in which the costs are incurred and continue for the following 9 years.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The deduction is available to all \u201cholders of ownership rights or other real rights of use&#8221;. Furthermore, the tax deduction can be applied to both the primary residence and common areas of residential buildings, provided these areas are also considered part of the habitual residence.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\"><strong>Eligible Works for Tax Deductions<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The law allows <strong>tax deductions<\/strong> for a wide variety of building renovation works. This includes installing elevators and safety stairs, renovating bathrooms, replacing windows and doors, removing asbestos, eliminating architectural barriers, upgrading wiring and cabling, and installing gas detectors.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The deduction also covers renovations on common areas of residential buildings, widening the opportunities to benefit from the incentive. Recent analysis shows that this is the most common way the bonus is used. <a href=\"https:\/\/tg24.sky.it\/economia\/2025\/10\/31\/bonus-ristrutturazione-italiani-residenti-estero\">About six out of ten beneficiaries apply it specifically to <strong>condominium renovation projects<\/strong>.<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\"><strong>Circular 8\/E 2025: When the Enhanced Deduction Applies for Renovation Works<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Operational guidelines were issued by the Italian Revenue Agency in Circular No. 8\/E dated June 19, 2025. They clarify that the enhanced 50% deduction applies only when the taxpayer \u2013 whether the property owner or the holder of a real right of use \u2013 uses the property as their primary residence.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">According to Article 10, paragraph 3-bis of the TUIR, a primary residence is defined as the property where the taxpayer or their family members habitually reside. The circular also provides additional clarifications for those planning renovation works. Specifically:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The enhanced deduction applies to renovation works carried out on <strong>pertinent areas<\/strong> or outbuildings already connected to the primary residence;<\/li>\n\n\n\n<li>If the property is not a primary residence at the start of the renovation, it just needs to acquire this status by the time the work is completed.<\/li>\n\n\n\n<li>if, in later years, the property no longer qualifies as a primary residence, <strong>the deduction already claimed is not revoked.<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\"><strong>Renovation Tax Deductions for A.I.R.E. Citizens: Clarifications from the Italian Revenue Agency, October 2025<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">An Italian citizen, registered with AIRE and fiscally resident in Switzerland, recently requested clarifications from the Italian Revenue Agency. The request was related to tax deductions for renovation works on a property in Italy. The property is owned by the taxpayer but is not used as a habitual residence. It is used only during temporary stays in Italy, such as holidays or for administrative matters. The question was whether the taxpayer could access the 50% IRPEF deduction reserved for primary residences, or whether only the standard 36% deduction applied.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In Response No. 273 of October 27, 2025, the Revenue Agency clarified that since the property is not the taxpayer\u2019s habitual residence and they do not live there on a stable and continuous basis, it cannot be considered a \u201cprimary residence.\u201d Consequently, only the 36% deduction applies to renovation expenses incurred in 2025.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In summary, residing abroad prevents a property in Italy from being classified as a primary residence. This rule excludes AIRE citizens from accessing the enhanced tax benefits reserved for this category of properties.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\"><strong>2026 Budget Law: No Changes for Non-Residents Regarding Renovation Deductions<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The 2026 Budget Law is expected to extend all tax deductions for property renovations into the following year, keeping the rules unchanged from 2025. To qualify for the maximum 50% deduction, it will be necessary to be the owner of the renovated property or hold another real property right (such as usufruct, use, or habitation).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Additionally, the property must be designated as the primary residence, a key requirement for accessing the tax benefit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Regarding non-resident taxpayers, the law does not introduce any changes. The 2026 Budget Bill essentially confirms the provisions already set by the 2025 Budget Law. This means that renovation incentives will not be extended to Italian citizens living abroad, leaving the current rules unchanged.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On October 27, 2025, the Italian Revenue Agency (Agenzia delle Entrate) issued an important clarification regarding tax deductions for building renovation works in Italy. This guidance specifically concerns properties owned by non-resident individuals registered with AIRE (Registry of Italians Abroad). What may appear to be a purely technical issue actually raises a crucial question: under &#8230; <a title=\"Renovations in Italy for Italian Citizens Residing Abroad (A.I.R.E.): Tax Deductions and Updates\" class=\"read-more\" href=\"https:\/\/topitalianmortgage.com\/news\/taxes-fiscal-matters\/italy-renovation-tax-deductions-aire-citizens\/\" aria-label=\"Read more about Renovations in Italy for Italian Citizens Residing Abroad (A.I.R.E.): Tax Deductions and Updates\">Read more<\/a><\/p>\n","protected":false},"author":2,"featured_media":242,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-240","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxes-fiscal-matters"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Renovation Tax Deductions in Italy for AIRE Citizens - TopItalianMortgage<\/title>\n<meta name=\"description\" content=\"How AIRE-registered Italian citizens can access renovation tax deductions in Italy. 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Fiscal Matters<\/a>","rttpg_excerpt":"On October 27, 2025, the Italian Revenue Agency (Agenzia delle Entrate) issued an important clarification regarding tax deductions for building renovation works in Italy. This guidance specifically concerns properties owned by non-resident individuals registered with AIRE (Registry of Italians Abroad). 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