First-time buyers can purchase Italian property without relocating

It may sound counterintuitive, but non-residents can acquire a primary residence in Italy whilst remaining abroad and still qualify for first-time buyer tax relief.

Provided you are not registered with AIRE (the registry of Italians abroad) or have been outside Italy for fewer than 12 months, purchasing your first home entitles you to the same tax benefits as residents. The key requirement is to complete a self-certification declaration when executing the deed.

The incentives are substantial: a reduced VAT rate of 4% instead of the standard rate, plus additional first-time buyer advantages. However, conditions apply. Luxury properties (classified as A1, A8, A9) are ineligible. You cannot own other residential properties in Italy, even jointly with a spouse. If you previously owned property, it must be sold within one year of purchasing the new home.

You must establish residency in the municipality where the property is located—or where you are employed—within 18 months. On the positive side, annual property tax (IMU) is modest, ranging from €300 to €500 per annum.

Source: Italian Lawyer Real Estate