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Flat tax 7% for new pensioners increases the number of eligible municipalities

Art. 6-ter of Decree-Law “Sostegni ter” (published in the Official Gazette on 28/03/2022) increases the number of municipalities in which it is possible to move and benefit from the regime for retired persons moving to Italy (flat tax 7% for new pensioners).

Actually, the change introduced is twofold:

  1. On one hand, the facility consisting of a flat tax at 7% is also extended to those who move to municipalities that suffered the earthquakes of April 6, 2009 (L’Aquila earthquake), while previously only a retiree who resided in a municipality affected by the earthquakes of August 24, 2016, October 26 and 30, 2016 and January 18, 2017 (Amatrice, Norcia and Visso earthquakes) could access the scheme;
  2. On the other hand, the dimensional requirement of the municipalities to which it is necessary to move is updated, increasing the limit up to 20 thousand inhabitants. In the previous version, the scheme was accessible to those who moved to Southern Italy in a municipality with a population of less than 20 thousand inhabitants (Ed. the rule is still in force), while for earthquake-struck municipalities the limit was 3 thousand inhabitants. As said, this last requirement has now been modified, so for earthquake-struck municipalities the limit also becomes 20 thousand.

The list of municipalities in seismic zones can be found in Annexes 1, 2 and 2-bis to Decree Law No. 189 of October 17, 2016.

This list includes 140 municipalities, 27 of which are in the range of 3 to 20 thousand inhabitants that now can be chosen for the purposes of the pensioner scheme (e.g. the beautiful municipalities of Camerino, Norcia and Tolentino).

Regarding the municipalities affected by the April 6, 2009 earthquake, a list has not yet been published at this time. It is hoped that it will be published as soon as possible.

Francesco Barillaro

Francesco Barillaro

Dottore Commercialista – Revisore Legale

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