Italy · California

The questions we hear most often.

Answered in plain language, grouped by the path you are on. If your situation is not covered here, the contact form gets a real reply within a day.

Schedule a Virtual Consultation
01.

Real Estate

Can foreigners buy property in Italy?
Yes. Italy applies a 'condition of reciprocity': citizens of countries that allow Italians to buy can buy in Italy. In practice, EU/EEA citizens, US, UK, Canadian, Australian, Swiss and most major nationalities have full access. A handful of jurisdictions require additional steps; we verify before any signature.
What is the codice fiscale and why does it come first?
The codice fiscale is the Italian tax ID. You cannot sign a preliminary contract, instruct the notary, or pay registration tax without it. We obtain it at the Italian consulate before you arrive, or at the Agenzia delle Entrate on day one.
What happens at the rogito?
The rogito is the notarial deed that legally transfers ownership. The notary reads the deed in Italian, verifies the parties, the title, and the payment, and registers the transfer with the land registry the same day. We attend with a sworn interpreter if needed.
02.

Visas & Residency

Elective Residency vs Digital Nomad: which fits me?
Elective Residency is for retirees and people with stable passive income who do not need to work in Italy. Digital Nomad is for remote workers and freelancers serving non-Italian clients. The DNV permits work; the ERV does not. Income thresholds and documentation differ.
Do I have to live in Italy full-time on a residence permit?
In practice yes. The permesso di soggiorno keys to your iscrizione anagrafica, and prolonged absences risk both the permit and your tax residence. The Investor Visa is more flexible, but most other permits expect Italy to be your real centre of interests.
How long until I can apply for Italian citizenship?
Naturalisation requires ten years of continuous legal residence (four for EU citizens), a B1 Italian language test, and a clean record. Marriage to an Italian shortens the timeline to two years of Italian residence (three abroad). Jure sanguinis is a separate route, tightened by the March 2025 reform.
03.

Relocation & Tax

Do I become an Italian tax resident automatically?
You become a tax resident if you are registered at the Anagrafe, or you have your habitual abode in Italy, or your centre of interests is in Italy, for more than 183 days a year. Once tax-resident, Italy taxes your worldwide income, subject to applicable regimes and treaties.
What is the 7% flat tax and who qualifies?
Article 24-ter TUIR offers a flat 7% substitute tax on all foreign-source income for up to nine years, available to retirees with foreign pensions who have not been Italian tax residents in the last five years and who move to a qualifying southern Italian town under 20,000 inhabitants.
Will my home-country pension be taxed in Italy?
It depends on the double-tax treaty. Government pensions usually remain taxed only in the paying state. Private pensions are generally taxed where the recipient is resident, i.e., Italy, possibly under the 7% regime if you qualify. We model your specific case before you move.
04.

Working with IREA

How do you charge?
Fixed-fee quotes against scoped engagements. Each phase or matter has a written quote agreed in advance. Out-of-scope items are quoted separately before any work starts. No hidden hourly billing, no surprise invoices.
Do you only handle legal advice, or the practical work too?
Both. Our practice combines legal counsel with the practical execution: attending appointments, coordinating translations, dealing with banks and registries. The Full Relocation Service is our most hands-on package; specific interventions are also available.
Where are your offices and can I meet in person?
We are based in Italy with a US presence in California. Most client work runs remotely with secure video calls and a document portal. For property closings, residence registrations and inheritance hearings, we attend in person across Italy.

Question not on this list?

Write to us. Specific situations get a written answer within a business day, free of charge.