Italian Tax Code (Codice Fiscale) for Italians not registered with AIRE.
Cases of Italian citizens residing in Australia, who are the beneficiaries of an inheritance in Italy, are increasingly frequent.
In order to transfer the property into their name, the Italian citizen residing in Australia must have an Italian tax code.
This is a very simple procedure for those citizens registered with AIRE (Registry of Italians Resident Abroad).
However, not all Italian citizens residing in Australia are registered with AIRE. Let's see what the requirements are to obtain an Italian tax code for those who are not registered with AIRE.
1. Declaration of Inheritance
In order to transfer the inherited assets under the beneficiary's name, the inheritance declaration shall be lodged with the Italian Revenue Agency.
This declaration has the purpose of disclosing to the tax office the inherited assets, their value, assessing and paying any relevant due tax.
To complete this procedure, each heir must have an Italian tax code.
2. What is the Italian tax code (codice fiscale)?
The tax code is an alphanumeric code (letters and numbers) that uniquely identifies each person in their dealings with the Italian public administration, banks, private individuals, and organizations.
For individuals, it is worked out through their personal details: name, surname, date, and place of birth.
3. What is the tax code used for?
The tax code is essential for:
- signing contracts (sale, rental, loan for use, etc.);
- opening a bank account in Italy;
- paying taxes and duties;
- accepting an inheritance;
- requesting loans or grants.
Essentially, the tax code is essential for completing any legal or tax obligation in Italy.
4. How to apply for a tax code from Australia
Australian residents can obtain a tax code through Italian consulates. Each consulate has jurisdiction over a specific geographic area.
These are the Consulates Area of Jurisdiction:
New South Wales (excluding Queanbeyan and Cooma), Norfolk Islands
| |
Melbourne | Victoria and Tasmania
|
Adelaide | South Australia |
Queensland and Northern Territory | |
Western Australia, Christmas Islands, and Cocos (Keeling) Islands |
5. Applying for a Tax Code
To obtain a tax code, an Italian citizen living in Australia, who is not registered with AIRE must:
1. Complete the application form available on the consulate website;
2. Email it to the relevant consulate;
3. Attach a copy of their identification document and proof of address in Australia.
The tax code is then sent to the applicant via email in a couple of days or so.
6. Conclusions
Receiving an Italian inheritance for an Australian resident is possible, but it requires careful planning. The first step is to apply for an Italian tax code, which is essential for completing the inheritance declaration and transferring ownership of the assets.
The procedure is:
- simple, because it can be done via email;
- free, because there is no charge;
- fast, because electronically processed by Italian consulates in Australia.
