Mussomeli

Eligibility

• Open to foreign buyers — Mussomeli's official purchase form contains no nationality restriction, non-EU included
• Proof of a renovation plan is required; this is a commitment, not a lottery ticket

What you commit to

• Mussomeli: a €5,000 guarantee policy in the comune's favour, valid three years, securing completion of the works
• Mussomeli: deed within 6 months of assignment, renovation project filed within 1 year, works started within 6 months of the building permit
• Notary, survey, translation and registration fees are the buyer's
• Other comuni set their own deposits and deadlines — read the specific bando before committing

Eligibility

• Receiving a pension paid from outside Italy
• Not Italian tax-resident in the previous five tax periods
• Residency in a comune of up to 30,000 inhabitants in Sicilia, Calabria, Sardegna, Campania, Basilicata, Abruzzo, Molise or Puglia — or a 2009/2016 earthquake comune of any size
• The paying country must have an administrative-cooperation agreement with Italy

What you commit to

• Genuine tax residency must be maintained
• The regime runs for nine consecutive tax periods, not ten as widely reported

Eligibility

• Works on a registered Italian property; the 50% rate requires it to be your abitazione principale
• You need Italian tax liability to deduct against — non-residents with no Italian income cannot use it

What you commit to

• Payments by traceable bank transfer with the correct causale
• The deduction arrives as ten equal annual instalments, not a lump sum
• Technical certification required for energy-efficiency measures