AIRE first-home relief: study and volunteering count

First-home tax relief for AIRE registrants: broadening the concept of "activity"

Italian citizens registered with AIRE who intend to purchase a home in Italy can now benefit from a broader interpretation of tax relief for a first home. In tax ruling (risposta a interpello) no. 312 of 15 December 2025, the Italian Revenue Agency (Agenzia delle Entrate) provided important clarification on the territorial requirement, facilitating access to "first-home tax relief".

The broader concept of "activity" for access to first-home tax relief

The legislation (Note II-bis to Article 1 of the Tariff, Part I, annexed to dpr n. 131/1986) provides relief for Italians working abroad, provided that the property is located in the municipality in which the purchaser carried out their "activity" before moving abroad. The Italian Revenue Agency (Agenzia delle Entrate) clarified that the concept of "activity" is not limited exclusively to paid work. The definition includes a wide range of pursuits, including unpaid ones, which demonstrate a connection with the area. These include:

Courses of study (at school or university)
Volunteering activities
Sporting activities

The practical impact for Italian citizens living abroad

This clarification, which consolidates an administrative approach already outlined in Circulars 1/E of 1994 and 19/E of 2001, significantly extends the opportunities available to expatriates. For example, a citizen who lived in an Italian city for university study before moving abroad for work can now apply for relief on the purchase of a first home in that same university city, even if they had not previously registered their residence there.

Conclusions

The interpretation provided by the Italian Revenue Agency (Agenzia delle Entrate) in tax ruling (risposta a interpello) no. 312 of 15 December 2025 broadens the concept of “activity” relevant to access to first-home tax relief for AIRE registrants to include courses of study and volunteering activities, thereby assisting a greater number of taxpayers returning to or investing in Italy.

Frequently Asked Questions

What does "activity" mean for the purposes of first-home tax relief for AIRE registrants?

The concept of "activity" has been broadened and is not limited to paid work, but also includes courses of study, volunteering activities and sporting activities that indicate a connection with the area.

What is the territorial requirement for AIRE registrants wishing to claim first-home tax relief?

The territorial requirement stipulates that the property must be in the municipality in which the purchaser carried out their "activity" before moving abroad.

Can a citizen who studied in Italy and then moved abroad claim first-home tax relief in the university city?

Yes, under the new interpretation, they can apply for relief on the purchase of a first home in the same university city, even without having previously registered their residence there.

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First-home tax relief for AIRE registrants: the concept of "activity" expands to include study and volunteering

First-home tax relief for AIRE registrants: broadening the concept of "activity"

The broader concept of "activity" for access to first-home tax relief

The practical impact for Italian citizens living abroad

Conclusions

Frequently Asked Questions

What does "activity" mean for the purposes of first-home tax relief for AIRE registrants?

What is the territorial requirement for AIRE registrants wishing to claim first-home tax relief?

Can a citizen who studied in Italy and then moved abroad claim first-home tax relief in the university city?

Do you need assistance with this topic?

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