A. The Institute: advantages and disadvantages for the AIRE registration\The A.I.R.E.
The Register of Italians Residing Abroad (AIRE) was established by Law 27 October 1988, n. 470 with the function of collecting and storing the data of the Italian citizens who reside abroad for a period exceeding twelve months. The institute and ‘ managed by the municipalities on the basis of data and information from consular representations abroad.
Registration all ‘A.I.R.E. is a right and duty of the citizen (art. 6 Law 470/1988) and is a prerequisite for access to a range of services provided by consular representations abroad.
Must register all ‘A.I.R.E.:
– The citizens who transfer their residence abroad for a period exceeding 12 months;
– Those who already live there, either because they were born abroad and for the next purchase
Italian citizenship for any reason.
What are the benefits of registration with the AIRE?
1. The exercise of voting rights:
Citizens residing abroad and are registered in AIRE in fact have the right to exercise the voting for all elections and referendums that are held in Italy.
2. The release of a series of certificates among which:
– Certificate of citizenship refers to datadi AIRE registration;
– Certificate of freedom;
– Certificate of residence;
– Certificate of family status;
– ID card;
– Enjoyment of political rights;
– Certificate of existence;
3. Possibility ‘ to renew your passport at the consular office in the foreign country.
4. The tax return is done in the country of residence and no longer in Italy.
What disadvantages can be no inscription AIRE ?
1. Limitations in health care in Italy.
By signing up you lose the right AIRE in the Italian GP, hospital care through mutual and purchase of medicines against payment of the ticket only. The only thing that you do not lose the right to health care is urgent, that which goes to the ER for a maximum period of 90 days even if not consecutive.
You are still entitled to the TEAM, the European Health Insurance Card (which replaced the old E111, E128 and E 110), the new health care system in force in the EU since 2006, according to which anyone in a European country other than their own, for reasons of work, study or vacation, it can receive adequate health care in the absence of which it would be necessary to interrupt their stay.
2. Obligations on your vehicle registered in Italy:
– After 6 months of residence abroad is obliged to register the car in the Italian country of residence resulting in motor vehicle liability insurance.
– If the license expires, you must renew it in the country of residence.
B. The concept of tax residence of the Italian citizen and relations with the AIRE
For the purposes of income tax and the vat concepts that become important are those of residence and domicile for tax purposes, which are distinguished precisely those statutory residence and domicile.
The tax residence, as is clear from article 2 and 3 of the Income Tax Code ( Presidential Decree of 22 December 1986 no. 917), determines the subjection of the individual to the system of taxation in the Italian territory for the worldwide income products according to the principle of WWT (world wide taxation).
Tax residents are those who have their residence ( civil) in Italy for all products worldwide income and non-residents in Italy only for income earned in the Italian territory.
The retention of residence in Italy entails the obligation to pay taxes in our country even on foreign income, unless specific provisions contained in international conventions against double taxation.
According to the mentioned law, in fact, those residents pay taxes in the country of residence on the basis of products worldwide income, while non-residents pay tax in the country in which they work only on the amount of income produced there ( the source or principle of territoriality).
E’ considered resident in Italy who for most of the tax period ( calendar year) and therefore over 183 days verses in at least one of the following situations:
1. is enrolled in the population of the State;
2. has in the State of the domicile understood in civil law;
3. has in the State of residence understood in civil law;
Cancellation dall’anagrafe of the resident population and enrollment nell’AIRE ( Registry of Italians living abroad) in itself does not exclude the domicile or residence in the State. The citizens moved abroad are in fact still considered resident and therefore relevant for the purposes of income tax if their family has maintained residence in Italy, have emigrated to countries with preferential tax regimes cd tax havens or countries in the “black list” former DM 21/11/2001 (in this case there is even a reversal of the burden of proof, the person is considered resident in Italy unless he himself is trying by all means to be truly living abroad and that the transfer is fictitious) are migrated to states to non-privileged tax regime ( therefore falling into the “white-list”), but the tax authorities can prove that the transfer is not effective.
The documentary evidence to show
In particular, these citizens must be prepared to provide proof of the actual transfer abroad, such as in Italy who do not have his habitual residence, or the complex of relationships involving the affairs and interests widened ( economic, family, social, moral etc..). These entities will be able to do this, use any means of proof in nature documentary or demo, as, for example:
– The existence of habitual residence in the country for tax favored ( both personal and for any family);
– Enrollment and actual attendance of children in schools or training of the foreign country;
– The carrying out of a relationship entered into employment to continue in the same foreign country;
– The exercise of any economic activity with continuing basis.
From the standpoint of tax registration AIRE certifies and confirms the non- resident in Italy, but, unlike the entry in the register of the State, is an element that can be overcome when the subject maintains, for example, in the territory national his main interests, as, for example, your family or your possessions.
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