Registration in the Italian Registry of Residents Abroad (AIRE) represents a crucial step for Italian citizens who decide to move abroad for a period of more than 12 months. Established by the law of 27 October 1988, n. 470, this procedure is not just a bureaucratic formality, but a legal obligation which entails significant administrative, fiscal and civil implications for the citizens involved.
Italian law therefore requires that every citizen who moves abroad for more than a year communicates their new residence through the Italian Embassy or Consulates in the foreign country, or online through the Fast it portal dedicated to consular services. Registration with the AIRE is carried out at the last Municipality of residence in Italy, which will remove the person from the register of residents and insert him or her into the register of residents abroad. This information is subsequently forwarded to the AIRE National Register managed by the Ministry of the Interior and to the Revenue Agency.
Benefits of AIRE membership
Registration with AIRE not only involves the fulfillment of a legal obligation, but also offers a series of significant advantages for citizens residing abroad:
- Right to vote: citizens registered with AIRE can exercise their right to vote in Italian political elections and referendums by correspondence in their country of residence. Furthermore, they can vote for the election of Italian representatives to the European Parliament in the seats established by the diplomatic-consular network in the EU member countries.
- Consular Services: registration facilitates the issuing and renewal of identity and travel documents, as well as the transcription of civil documents such as births and marriages. It also allows you to obtain declarations and certificates from consular offices.
- Taxation: being registered with AIRE also means being recognized as resident abroad for tax purposes, thus avoiding being subject to Italian taxation on income produced abroad.
Tax implications for failure to register with AIRE
Anyone who does not register with AIRE is therefore exposed to an administrative fine which can reach a maximum of 5.000 euros.
In addition to the administrative penalty, failure to register with AIRE has important tax repercussions.
Citizens who live and work abroad but do not register are considered tax residents in Italy, with the consequence that all income received abroad must be reported on the Italian tax return. This can lead to a significant tax burden as income must be declared both in Italy and in the country of emigration.
For further information, please contact SUIM (One Stop Shop for Italians in the World)