{"id":39627,"date":"2024-05-13T16:15:43","date_gmt":"2024-05-13T14:15:43","guid":{"rendered":"https:\/\/www.agenzia-domus.com\/it\/?p=39627"},"modified":"2025-01-31T13:38:02","modified_gmt":"2025-01-31T12:38:02","slug":"tax-benefits-for-foreign-individuals-who-transfer-their-residence-to-italy-the-flat-tax","status":"publish","type":"post","link":"https:\/\/www.agenzia-domus.com\/fr\/agevolazioni-fiscali-per-i-soggetti-esteri-che-trasferiscono-la-residenza-in-italia-lopzione-dellimposta-sostitutiva\/","title":{"rendered":"Options fiscales pour les \u00e9trangers qui d\u00e9m\u00e9nagent en Italie: choisir l\u2019imp\u00f4t forfaitaire, \u201cflat tax\u201d"},"content":{"rendered":"

Au fil des si\u00e8cles, de nombreux \u00e9trangers sont tomb\u00e9s amoureux de la Riviera dei Fiori, en choisissant les magnifiques villes de Bordighera et d\u2019Ospedaletti pour \u00e9tablir leur r\u00e9sidence. Parmi les plus c\u00e9l\u00e8bres, nous pouvons mentionner l’impressionniste Claude Monet et l’architecte parisien <\/span>Garnier<\/span>.<\/a> En effet, acheter une propri\u00e9t\u00e9 sur la Riviera dei Fiori est, souvent, un investissement immobilier intemporel.\u00a0<\/span><\/p>\r\n

Une tendance qui s’est renforc\u00e9e ces derni\u00e8res ann\u00e9es, notamment gr\u00e2ce \u00e0 la proximit\u00e9 de l’A\u00e9roport International de Nice : l’achat de penthouses, appartements et villas \u2013 notre agence, Domus, dispose d’une<\/span> vaste s\u00e9lection<\/span><\/a><\/span> \u2013 <\/span>par des personnes qui choisissent la Riviera di Ponente comme lieu de r\u00e9sidence, tout en continuant \u00e0 travailler et \u00e0 g\u00e9n\u00e9rer des revenus \u00e0 l’\u00e9tranger.\u00a0<\/b><\/p>\r\n

\"\"
A\u00e9roport international de Nice.<\/span><\/figcaption><\/figure>\r\n

\u00c0 cet \u00e9gard, Bordighera et Ospedaletti, avec leur charme et leur authenticit\u00e9 intemporels, s’av\u00e8rent \u00eatre parmi les destinations les plus convoit\u00e9es.<\/span><\/p>\r\n

Si la situation d\u00e9crite ci-dessus correspond \u00e0 la v\u00f4tre, vous ne savez peut-\u00eatre pas qu’il existe pour vous la possibilit\u00e9 de b\u00e9n\u00e9ficier d’une opportunit\u00e9 fiscale tr\u00e8s avantageuse. \u00c0 cet \u00e9gard, dans cet article, nous tenterons <\/span>de synth\u00e9tiser et de rendre accessibles les r\u00e9glementations relatives aux avantages fiscaux pour les \u00e9tranger.<\/b><\/p>\r\n

Opportunit\u00e9s fiscales pour les entit\u00e9s \u00e9trang\u00e8res: les personnes physiques\u00a0<\/i><\/b><\/h3>\r\n

Commen\u00e7ons par la source qui r\u00e9git les normes fiscales actuellement en vigueur en Italie, le Texte Unique des Imp\u00f4ts sur le Revenu (D.P.R 917\/1986), qui encadre les imp\u00f4ts sur les revenus des personnes physiques et des soci\u00e9t\u00e9s. \u00c0 cet \u00e9gard, le nouvel article<\/span> 24-bis du TUIR<\/b>, introduit par l’art. 1, c. 152-159, de la Loi de Finances 2017 (L. 11.12.2016, n. 232), p<\/span>ropose un r\u00e9gime de taxation avantageux pour les personnes physiques qui choisissent de transf\u00e9rer leur r\u00e9sidence en Italie.<\/b><\/p>\r\n

Gr\u00e2ce \u00e0 cette option, vous pourriez b\u00e9n\u00e9ficier <\/span>d’une facilit\u00e9 fiscale sous forme d’imp\u00f4t substitutif<\/b>, <\/span>calcul\u00e9 de mani\u00e8re forfaitair<\/b>e, ind\u00e9pendamment du montant des revenus g\u00e9n\u00e9r\u00e9s \u00e0 l’\u00e9tranger. Le terme \u00ab\u00a0forfaitaire\u00a0\u00bb se r\u00e9f\u00e8re \u00e0 une m\u00e9thode simplifi\u00e9e de calcul des imp\u00f4ts qui, au lieu de consid\u00e9rer le montant r\u00e9el des revenus g\u00e9n\u00e9r\u00e9s pour les taxer, exclut de l’assiette fiscale les revenus produits \u00e0 l’\u00e9tranger (quel que soit leur nature), en pr\u00e9voyant pour ceux-ci une imposition <\/span>via un imp\u00f4t substitutif forfaitaire fix\u00e9 \u00e0 100.000 \u20ac (art. 24-bis, c. 2, TUIR), quel que soit le montant effectif des revenus \u00e9trangers per\u00e7us.<\/span><\/p>\r\n

\"\"
Villa Alessandra, Bordighera. Photo de William Monaco.<\/span><\/figcaption><\/figure>\r\n

La condition essentielle pour exercer cette option dans la premi\u00e8re d\u00e9claration de revenus \u00e0 pr\u00e9senter apr\u00e8s votre d\u00e9m\u00e9nagement est que votre r\u00e9sidence fiscale ait \u00e9t\u00e9 effectivement enregistr\u00e9e \u00e0 l’\u00e9tranger<\/b>, pour au moins 9 des 10 p\u00e9riodes pr\u00e9c\u00e9dant le d\u00e9but de l’application de l’imp\u00f4t substitutif, o\u00f9 par p\u00e9riodes nous entendons l’ann\u00e9e fiscale.<\/span><\/p>\r\n

En choisissant l’option de l’imp\u00f4t substitutif, valide pour 15 ans, vous devrez vous engager \u00e0 verser le montant d\u00fb, une fois par an et en une seule solution, en concordance avec la date pr\u00e9vue pour le paiement des imp\u00f4ts sur les revenus.<\/span><\/p>\r\n

 <\/p>\r\n

\"\"
Villa Belvedere, Ospedaletti. Photo de Immobiliare Casa Bella. <\/span><\/figcaption><\/figure>\r\n
\"\"
Int\u00e9rieur de Villa Belvedere, Ospedaletti. Photo de Immobiliare Casa Bella.<\/span><\/figcaption><\/figure>\r\n

Les destinataires et les circonstances<\/i><\/b><\/h3>\r\n

Les dispositions susmentionn\u00e9es, comme mentionn\u00e9 pr\u00e9c\u00e9demment, pourraient vous concerner en tant que<\/span> personne physique ayant transf\u00e9r\u00e9 sa r\u00e9sidence fiscale en Italie et g\u00e9n\u00e9rant des revenus \u00e0 l’\u00e9tranger.<\/b> Mais quels sont les revenus produits \u00e0 l’\u00e9tranger ?<\/span><\/p>\r\n

\u00c0 cet \u00e9gard, l’article 165, alin\u00e9a 2, du TUIR vient pr\u00e9ciser une s\u00e9rie de crit\u00e8res, qui diff\u00e8rent de ceux indiqu\u00e9s par l’article 23 du TUIR, concernant les revenus produits en Italie par des non-r\u00e9sidents.\u00a0<\/span><\/p>\r\n

Vous devrez \u00e9galement prendre en compte que <\/span>l’imp\u00f4t substitutif ne s’applique pas aux plus-values r\u00e9alis\u00e9es par la cession \u00e0 titre on\u00e9reux de participations qualifi\u00e9es, d\u00e9finies comme les profits que vous pourriez r\u00e9aliser en vendant des parts ou des actions d’une entreprise dans laquelle vous d\u00e9tenez une participation significative<\/b> (conform\u00e9ment \u00e0 l’article 67, alin\u00e9a 1, c), du TUIR), r\u00e9alis\u00e9es durant les cinq premi\u00e8res p\u00e9riodes fiscales de validit\u00e9 de l’option.<\/span><\/p>\r\n

Ces plus-values restent donc g\u00e9n\u00e9ralement assujetties (sauf exceptions, telles que celles li\u00e9es \u00e0 d’\u00e9ventuelles ventes de participations dans des pays \u00e0 fiscalit\u00e9 privil\u00e9gi\u00e9e), au r\u00e9gime d’imposition des plus-values actuellement en vigueur.<\/span><\/p>\r\n

D\u00e9lais d\u2019application<\/i><\/b><\/h3>\r\n

L’option de l’imp\u00f4t substitutif <\/span>doit ensuite \u00eatre exerc\u00e9e avant la date limite de d\u00e9p\u00f4t de la d\u00e9claration pour la p\u00e9riode fiscale durant laquelle vous aurez transf\u00e9r\u00e9 votre r\u00e9sidence<\/b> en Italie. Elle prend effet \u00e0 partir de cette p\u00e9riode et est valide pour 15 ans.\u00a0<\/span><\/p>\r\n

De plus, dans l’option, vous devrez indiquer votre pr\u00e9c\u00e9dente juridiction fiscale de r\u00e9f\u00e9rence, \u00e0 laquelle l’Agence des Imp\u00f4ts transmettra les informations relatives \u00e0 votre nouveau statut.<\/span><\/p>\r\n

\"\"
Villa Dunnebacke, Bordighera. Photo de William Monaco.<\/span><\/figcaption><\/figure>\r\n

Extension de l\u2019imp\u00f4t de substitution aux membres de la famille<\/i><\/b><\/h3>\r\n

En plus de repr\u00e9senter un r\u00e9gime fiscal avantageux pour vous, <\/span>l’option de l’imp\u00f4t substitutif pourrait \u00e9galement s’av\u00e9rer b\u00e9n\u00e9fique pour le reste de votre famille<\/b>. En effet, l’article 24-bis, alin\u00e9a 6, du Texte unique des imp\u00f4ts sur le revenu (TUIR), permet au b\u00e9n\u00e9ficiaire d’\u00e9tendre l’option, durant toute la p\u00e9riode de validit\u00e9, \u00e0 un ou plusieurs membres de la famille (conjoint, enfants, parents, gendres et belles-filles, beaux-parents, fr\u00e8res et s\u0153urs, comme d\u00e9finis par l’article 433 du code civil).<\/span><\/p>\r\n

Pour que vos membres de la famille puissent b\u00e9n\u00e9ficier de l’imp\u00f4t substitutif, <\/span>ils doivent remplir les m\u00eames conditions que celles requises par l’article 24-bis, alin\u00e9a 1, du TUIR. Autrement dit, vos proches devront avoir transf\u00e9r\u00e9 leur r\u00e9sidence fiscale en Italie et ne doivent pas avoir \u00e9t\u00e9 r\u00e9sidents fiscaux dans l’\u00c9tat pour au moins neuf p\u00e9riodes fiscales (ann\u00e9es fiscales) sur les dix pr\u00e9c\u00e9dant le d\u00e9but de la p\u00e9riode de validit\u00e9 de l’option.<\/b><\/p>\r\n

\"\"
Fabia Devia et Gian Carlo Ghinamo.<\/span><\/figcaption><\/figure>\r\n

D\u00e9couvrez la Riviera ligure et choisissez le r\u00e9gime fiscal le plus pratique<\/i><\/b><\/h3>\r\n

Donc, si vous<\/span> souhaitez vous installer sur la Riviera dei Fiori tout en profitant de ce r\u00e9gime fiscal avantageux, nous vous conseillons de nous contacter d\u00e8s aujourd’hui.<\/b><\/p>\r\n

Nous trouverons non seulement la maison, la villa ou le penthouse de vos r\u00eaves, mais nous b\u00e9n\u00e9ficions \u00e9galement du professionnalisme et de l’expertise du <\/span>cabinet Semeria Ghinamo Monzardo et Associati<\/span><\/a><\/span>, qui nous soutient et dont nous vous pr\u00e9sentons l’\u00e9quipe compl\u00e8te : Dr. Gian Carlo Ghinamo, Dr. Attilio Scotti, Dr. Marco Grazietti, Mme. Paola Monzardo, Dr. Laura Arimondo, Dr. Vittoria Sismondini, Dr. Giovanni Ghinamo.<\/span><\/p>\r\n

Ensemble, nous planifierons au mieux votre d\u00e9m\u00e9nagement, en \u00e9valuant tous les aspects, avec une \u00e9valuation pr\u00e9cise de vos int\u00e9r\u00eats r\u00e9sidentiels et \u00e9conomiques.<\/span><\/p>\r\n

\"\"
Photo de l’equipe du Studio Semeria Ghinamo Monzardo e Associati.<\/span><\/figcaption><\/figure>","protected":false},"excerpt":{"rendered":"

Au fil des si\u00e8cles, de nombreux \u00e9trangers sont tomb\u00e9s amoureux de la Riviera dei Fiori, en choisissant les magnifiques villes de Bordighera et d\u2019Ospedaletti pour \u00e9tablir leur r\u00e9sidence. Parmi les plus c\u00e9l\u00e8bres, nous pouvons mentionner l’impressionniste Claude Monet et l’architecte parisien Garnier. En effet, acheter une propri\u00e9t\u00e9 sur la Riviera dei Fiori est, souvent, un investissement immobilier intemporel.\u00a0<\/p>\n

Une tendance qui s’est renforc\u00e9e ces derni\u00e8res ann\u00e9es, notamment gr\u00e2ce \u00e0 la proximit\u00e9 de l’A\u00e9roport International de Nice : l’achat de penthouses, appartements et villas \u2013 notre agence, Domus, dispose d’une vaste s\u00e9lection \u2013 par des personnes qui choisissent la Riviera di Ponente comme lieu de r\u00e9sidence, tout en continuant \u00e0 travailler et \u00e0 g\u00e9n\u00e9rer des revenus \u00e0 l’\u00e9tranger.<\/p>\n","protected":false},"author":17,"featured_media":40269,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[182],"tags":[],"class_list":["post-39627","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-consigli","entry"],"yoast_head":"\nOptions fiscales pour les \u00e9trangers qui d\u00e9m\u00e9nagent en Italie: choisir l\u2019imp\u00f4t forfaitaire, \u201cflat tax\u201d - Agenzia Domus<\/title>\n<meta name=\"description\" content=\"Agenzia Domus - 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