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Dont ask for residency just for supposed tax savings.   You ask for residency if you are planning to live in Italy for more than 183 days and have your worldwide income taxed in Italy - that for most people is a big - 'con'.  If you buy as prima casa and then dont take it, you will pay back what you should have paid plus a 30% sanction.    

and , Modicasa ,please do not to forget to say that thet must , participate in the expenditure for maintaining a higher political numbers to every country in the world including uk  ! and that ,  as  Italy is the country inclined to accommodate all immigrants without building walls or close ports, perhapsthey should choose a different country, where to buy a house, maybe an channel island ..Ultimately, it would be necessary, sometimes, to take knowledge of existing tax laws in Italy, before telling the truth nonexistent. It is not true that there is an obligation to pay in Italy, taxes, on income accrued in other countries, if you do not have �������� citizenship, but only you have the Residenza Elettiva . Tipe of  Residence ( R. Elettiva  ndr) which is just enough to enjoy the tax rights on first homes. 

Modicasa , regarding  Uk citizens , you can see at the following link , the  articolo 4 - http://www.finanze.gov.it/export/sites/finanze/it/.content/Documenti/dipartimento_pol_fisc/uk-en.pdffor other countryes , it's possible to find the income tax ,internationals convention ,at the following link , where is possible click on <english language> fileshttp://www.finanze.gov.it/opencms/it/fiscalita-comunitaria-e-internazionale/convenzioni-e-accordi/convenzioni-per-evitare-le-doppie-imposizioni/I wish  a good culture to all who readUgo , by Lifeinitaly.it    

I'm not too sure what is going on with Modi and Ugo, but in answer to the question there is little advantage financially. However I think Modi is trying to point out that you have little choice as at a certain point you have to be resident by law (or apply) to stay and if resident a 183 days or more, then there are “tax resident” implications. Depending on where you come from, there may or may not be taxation agreements between the two countries. It’s quite a complex area and a lot depend on your own particular circumstances, not something everyone wants to divulge too much of …. .

okay okay, maybe here, someone can not understand what we're writing.So, I will try to explain again, that according to �������� law, there are different types of residence, among these there is the Residenza Elective, this type of permit does not give the possibility to work in Italy and then the only income that is produced, and which is therefore taxable in Italy, is given by the income generated from real estate , that you own in Italy, among them precisely the house, which you can then buy as First home in Italy .PLEASE NOTE, in ITALY, not in the WORLD.It follows that the revenues generated in other countries, should not be reported in Italy.However all facilities, which in Italy are recognized to the �������� citizens owner of a first home, will be available for any owner of the first house, whatever his nationality he has, and in any country, he hast their primary residence for tax purposes.Among these tax breaks, are VAT for the restoration, the purchase of furniture, appliances, home purchase it.And of course not having to request each time a visa to enter Italy.Finally, in recent days, the government submitted to parliament a law, according to which, to foreigners who buy in Italy will nevertheless facilitated requests for residence.

I wish I knew too !  I think Ill just pass on this one - I suggest you read the rules on prima casa and residency on an official site.  

official site  > agenzia delle entrate . is ok ?http://www.agenziaentrate.gov.it/wps/wcm/connect/f4eea9004bb1ef709470f5d94f8d55f4/annuario.online.Parte+II.def_1502.pdf?MOD=AJPERES&CACHEID=f4eea9004bb1ef709470f5d94f8d55f4see page 17first home purchase, for the benefits requirementsREQUISITI PER I BENEFICI I requisiti necessari per avere le agevolazioni prima casa sono:• l’abitazione non deve avere le caratteristiche di lusso indicate dal decreto ministeriale del 2 agosto 1969 (G.U. n. 218 del 27/8/69)• l’immobile deve essere ubicato nel comune in cui l’acquirente ha >la propria residenza < o in cui >intende stabilirla entro diciotto mesi dalla stipula >>> NOTA BENE >> o nel comune in cui l’acquirente svolge la propria attività ovvero, se trasferito all’estero per lavoro, in cui ha sede il datore di lavoro;<<<per i cittadini residenti all’estero (iscritti all’Aire - “Anagrafe degli italiani residenti all’estero”) deve trattarsi di prima casa posseduta sul territorio italiano.Per il personale delle Forze armate e delle Forze di polizia non è richiesta la condizione della residenza nel comune di ubicazione dell’immobile acquistato con le agevolazioni prima casa. Inoltre, nell’atto di acquisto il compratore deve dichiarare:• >> di non essere titolare, esclusivo o in comunione col coniuge, di diritti di proprietà, usufrutto, uso e abitazione di altra casa di abitazione nel territorio del comune dove si trova l’immobile oggetto dell’acquisto agevolato <<. di non essere titolare, neppure per quote o in comunione legale, <<su tutto il territorio nazionale,>> di diritti di proprietà, uso, usufrutto, abitazione o nuda proprietà, su altra casa di abitazione, acquistata, anche dal coniuge, usufruendo delle agevolazioni per l’acquisto della prima casa• di impegnarsi a stabilire la residenza entro diciotto mesi nel comune dove è situato l’immobile oggetto dell’acquisto, qualora già non vi risieda.  

From official web site , regarding Residenza Elettiva ( i hope that the Governo ��������o Presidenza del consiglio dei Ministri , is an official web site ..) http://www.lineaamica.gov.it/risposte/permesso-soggiorno-residenza-elettivaREAD , point B > MORE , click on > http://www.lineaamica.gov.it/risposte/acquisti-immobili-italia-parte-stranieriI wish you all a good knowledge

I think the 40 page �������� document link says it all... The OP probably wishes they had never asked the question! If they do work out the details, can they come back and let me know If they are originally from the UK I can point them to a link for the DTA with the UK and Italy. A warning however, that document (in English) makes Ugo's seem small....

I leave room for large, without any shame,The more we know the less

In sinthesis then - If you are not an EU national you can apply for elective residency, but this still requires the Permesso di Soggiorno and all that goes with it.  If you are an EU national you dont have the option of elective residency.  What this has to do with prima casa - if you are not �������� - is that basically what you might save at atto you will spend on health insurance, etc etc (quite apart from the legal requirements of residency)  In reply to the OP's questiion - 90% of non ��������s who buy in ITaly want a holiday home where they can spend time without the haslle of becoming involved with the �������� state.  The 10% who are happy to deal with missives from the tax office in ITaly and their home country, pay commercialiste, lawyers and so on are free to do so.     If you are a foreigner the pro of prima casa is that you would pay a preferential imposta di registro on house purchase and,  at the moment, no council tax.  The con's are that you enter into a long realtionship with the �������� state and the people you will need to deal with it.  

Modicasa , forse se Lei fa un corso di italiano , sarebbe meglio. Vorrebbe gentilmente comunicare a tutti noi, DOVE LEI ha letto che SOLO un cittadino NON EU , puo' chiedere la RESIDENZA ELETTIVA ? maybe if you do a course in ��������, it would be better. Would you please tell us all, WHERE YOU read that ONLY NON-EU nationals, can seek ELECTIVE RESIDENCE? only for EU-Citizens do not is required visa , for require Residenza Elettiva >   http://vistoperitalia.esteri.it/home/en#BMQuestionario Regarding Visa , maibe  having a second home , do not is required visa  , go to Italy ? more , the accountant, it probably also will pay those who have no residence, and also the office of taxes letters, receive, especially because you are here at all is suggesting not to submit the denunciation of income in Italy, but instead must submit the complaint for the income produced simply from the house they own. In addition to the difference on the property tax, the first house, also allows you to pay a reduced fee on mortgages, and that instead of 2% on the amount of the loan received, only 0.25% - - but ultimately, what matters is to give real information and not without connection to reality, then everyone is free to act as it sees fit. I apologize to everyone for my English is not perfect, the greatest fault of google traslator  :)

Fine Ugo . I wish you good luck the next time you go to register as a resident at the anagrafe and try and explain to the person behind the desk that as an EU national who has no need for a PdS, that you would really rather prefer to take only elective residency.    Or perhaps you've never done it.   Basta. 

Ciao , Modicasa - but you do not have a name ? .. :) I in 18 years of activities ,  have collected 758 mortgage customers and among them about 340, between Eu and NON EU, to which, I personally looked after the paperwork for the Elective residence, without incurring major problems. 

Thanks to everyone for your comments, although I wish I had not raised the question as I am now even more confused.!Being pensioners and not working  we are just trying to save a bit of money, so by  taking residency it was one way of saving money on our house purchase and being  able to live full time in Italy.We are not too sure we can handle all the red tape though!anyway thanks again to you all, and yes we are from the uk.

Don't be put off by the banter on here it's all light stuff really and you are doing the right thing trying to find out the detail BEFORE you buy. I think you have little choice as for now you are an EU citizen and can only stay in Italy for 90 days before being obliged to apply for residency. I can recall the exact amount we saved by getting residency but would guess at around €10,000. Was it worth it? Well we would think twice about it now. The difference in tax has changed since we bought, so it may be more or less I don't know. I have come to the conclusion from information on here and other forums that you can become none resident at a later stage and as long as you are not selling before (last I looked it up) 5 years then there is no tax impact. I'm not saying this should be done simply to avoid paying the due tax, but it may be important should your circumstances change after buying. I can't begin to think of how many people we know of who for one reason or another have to return to their native country. We took the view we were likely on a 20+ year holiday here and would quite possibly end up back in the UK. I would advise anyone not to buy if they can’t afford to have their money tied because they can’t sell in Italy. We know a few who have sold within weeks (one of them twice!), but many more who after 2+ years have still not sold.There is no simple answer to your question not only because of the confusing legal position, and that’s not just because it is Italy, the UK position is just as bad, as is any other country(s). There are also practical problems that go with or without residency e.g. buying a car, what to do with it if you go back to the UK for a long time, health care, taxation, insurance etc…. We trawled this and other forums for answers to a list of questions like these that we had and the list grew tenfold as more came up from what we read. We went back to posts on this and other forums more than 2-3 years and then had to again look for the “official” up to date position on most of the important questions. However a lot of them we simply ignored until we had more time and made sure we just enjoyed what has been a superb experience we would not change for the world! So don’t be put off, just make sure you have plan “B” and “C” plus…. To “Z” probably. Most of all search for answers to questions like “residency in Italy” and you will find things like “IVIE” and do a search on that, you should find out it’s a tax on a home outside of Italy e.g. in the UK.