Expansion of ENEA reporting requirements Sounds a little dry, we appreciate, but these requirements are of interest to anyone engaged in building work on their property in Italy. There are very generous tax credits available for most types of “extraordinary” renovation and restructuring work, as well as for certain types of energy-saving improvements. Up to now there has been a requirement to certify that the energy-saving improvements are sufficiently effective. Now these requirements have been extended to cover certain types of structural works. In brief these include insulation of walls, roofs and floors, and double-glazing. They also now include certification of white goods, which can qualify for a small tax credit when purchased in connection with wider renovation work. In all cases, the work needs to be notified to the ENEA organisation within 90 days – this is best handled by the geometra or other technician involved in the work. Failure to notify ENEA correctly will mean you lose the benefit of the tax credit – so worth taking note!

Congratulations to Italy, which has become the first of the EU member states to guarantee the rights of UK citizens in a case of no-deal Brexit. According to reports in The Guardian, high level assurances have been given to the group representing the ca 60,000 Brits living in Italy – British in Italy – that were the UK to exit the EU without a deal, they would retain their rights to live and work in Italy. This is a huge relief to UK ex-pats in Italy and we can only hope it is swiftly followed by similar reassurances from other EU member states. How very satisfying though that Italy should be the first!

A good start to the New Year for those thinking of escaping the drear of a Brexit-bound UK and dreaming of relocation to Italy. The latest budget, approved by the Italian government at the end of December, includes an incentive aimed at encouraging the repopulation of the smaller towns and villages of the South of Italy. The incentive is offered to any pensioner who has not been resident in Italy in the previous 5 years and who moves to take up residency in Sicily, Calabria, Sardinia, Campania, Basilicata, Abruzzo, Molise or Puglia in any Comune with a population of less than 20,000. Those interested can opt to have all of their overseas income – not just their pensions – taxed at a fixed rate of 7%. The incentive lasts for 5 years. Five years in a hill-top town in Southern Italy? What’s not to like? Maybe by the time the incentive scheme ends they’ll have even sorted out the Brexit mess….