Aire -Advantages & Disadvantages
The Institute: Advantages and disadvantages of enrollment in the I.R.E.
The Registry of Italian Residents Abroad (A.I.R.E.) was established by law 27 October 1988, n. 470 and contains the data of Italian citizens residing abroad for a period exceeding twelve months. It is managed by the Municipalities on the basis of data and formations coming from consular representations abroad.
Registration to the A.I.R.E. it is a right and duty of the citizen (art. 6 law 470/1988) and is the prerequisite for taking advantage of a series of services provided by consular representatives abroad.
They must register with the I.R.E .:
• citizens who move their residence abroad for periods longer than 12 months;
• those who already live there, either because they were born abroad or for the subsequent purchase of Italian citizenship for any reason.
What are the advantages of registering with the AIRE?
1. The exercise of the right to vote
Citizens residing abroad and regularly registered with AIRE have the right to vote for all electoral and referendum consultations taking place in Italy.
2. The release of a series of Certificates, including:
- citizenship certificate referring to the date of registration with the AIRE;
- free state certificate;
- certificate of residence;
- certificate of Family status;
– Identity card;
- enjoyment of political rights;
- certificate of existence in life;
3. Possibility of renewing the passport at the consular office in the foreign country.
4. The tax return is made in the country of residence and no longer in Italy.
What disadvantages can there be when registering for the Aire?
2. Limitations in health care in Italy
By registering with AIRE, the right to a primary care physician in Italy is lost, as well as hospital assistance through mutual insurance and the purchase of medicines against payment of the ticket. The only thing that is not lost is the right to urgent health care, that is the one that passes through the emergency room, for a maximum period of 90 days even if not consecutive. The TEAM, the European Health Insurance Card (which replaced the old models 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 different from his own, for reasons of work, study or vacation, he can receive adequate health care in the absence of which it would be necessary to interrupt his stay.
The TEAM, the European Health Insurance Card (which replaced the old models 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 different from his own, for reasons of work, study or vacation, he can receive adequate health care in the absence of which it would be necessary to interrupt his stay.
3. Obligations on one's own car registered in Italy:
- after 6 months of residence abroad you have the obligation to register the Italian car in the country of residence with consequent RCauto insurance.
- if the license expires, it must be renewed in the country of residence.
Il concetto di residenza fiscale del cittadino italiano e i rapporti con l’A.I.R.E.
For the purposes of income tax and VAT, the concepts that are important are those of residence and tax domicile, which are distinguished precisely from those of residence and civil domicile.
The tax residence, as shown in articles 2 and 3 of the TUIR (Presidential Decree of December 22, 1986 No. 917), determines the subjection of the person to the taxation regime in Italian territory for incomes everywhere produced according to the WWT principle (world wide taxation).
Tax residents are all those who have residency (civil) in Italy for all incomes everywhere produced and non-residents in Italy only for income produced in the Italian national territory.
The maintenance of residence in Italy entails the obligation to pay taxes in our country even on income produced abroad, except for special provisions contained in international conventions against double taxation.
According to the aforementioned law, in fact, the residents pay taxes in the country of residence based on the income produced everywhere, while the non-resident subjects pay taxes in the country where they work only on the amount of income produced therein (principle of the source or of territoriality).
Who is resident in Italy for most of the tax period (the calendar year) and therefore more than 183 days in at least one of the following situations:
1. is registered in the population register of the State
2. has in the State territory the domicile understood in a civil law sense
3. has residence in the territory of the State in the civil sense
Cancellation from the population register of the resident population and registration in the I.R.E. (Register of Italians residing abroad) by itself does not exclude domicile or residence in the State. Citizens transferred abroad are in fact still considered residents and therefore relevant for income tax purposes if: their family has maintained their residence in Italy; have emigrated to States with privileged tax regimes -c.d. tax havens or countries of the "black list" ex D.M. 11/21/2001 (in this case there is even a reversal of the burden of proof, the subject is considered resident in Italy unless he tries to be truly resident abroad by any means and that the transfer is not fictitious); have emigrated to states with a non-privileged tax regime (therefore falling under the "white-list"), but the financial administration is able to demonstrate that the transfer is not effective.