50% Irpef refund for those moving to Sicily: how to access the benefits

John

By John

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Green light for the implementing provisions for the recognition of the contribution intended for those who transfer their residence from abroad to Sicily. After the decree of the councilor for the economy Alessandro Dagnino, the general manager of the regional department of finance and credit Silvio Cuffaro defined methods, terms and models for requesting the relief introduced by the regional stability law 2026 as part of the measures for attracting new residents.

“We are getting to the heart of a rule that we strongly wanted – says the president of the Sicilian Region Renato Schifani – because it aims to strengthen Sicily’s ability to attract new residents and professionals, at the same time generating positive effects on the regional economy. It is a concrete incentive for those who choose to move to the island, both for foreigners who decide to live in Sicily and for emigrants, especially the youngest, who wish to return to their homeland. A measure that is advantageous for everyone: on the one hand on the one hand it favors the repopulation and return of skills and professionalism, on the other it offers a significant economic benefit with the reimbursement of a part of the Irpef paid, up to a maximum of 100 thousand euros”.

A contribution is foreseen based on the Irpef due and paid in full by the beneficiary, equal to 50 percent of the tax payable by the Region and recognized for three years, up to a maximum of 100 thousand euros per year. The percentage rises to 60 percent for those who purchase a property or carry out the building interventions required by law and transfer their tax domicile to a Sicilian municipality with fewer than 5 thousand inhabitants.

In detail, for every one hundred thousand euros of Irpef paid by the beneficiaries of the measure, 50 thousand euros return to the taxpayer in the form of a contribution; 29 thousand euros go to the State, which thus receives more revenue, and 21 thousand euros remain in the Region’s coffers as new revenue. “With this decree – states the regional councilor for the Economy Alessandro Dagnino – we make one of the most innovative measures introduced with the stability law fully operational. We want to make taxation an instrument of attraction: those who choose to move their lives, their work and their income to Sicily will be able to obtain the reimbursement of a significant part of the Irpef paid for three years”.

How to access the benefits

The implementation methods provide that natural persons who, between 1 January 2026 and 31 December 2028, establish their residence and tax domicile in Sicily and who, within twelve months, purchase a property on the island or carry out recovery, restoration, conservative rehabilitation or renovation work on a property they own, can access the benefit. The contribution can be paid by bank transfer or, at the choice of the beneficiary, recognized in the form of a tax credit to be used as compensation. For those who transferred their residence during 2026, the first applications can be submitted from 1 September to 31 December 2027, after the presentation of the declaration relating to the income received in 2026. Since it is commensurate with the income produced, in fact, the contribution can be estimated and paid only following the presentation of the tax return.

The decree with the terms and methods of application is published on the institutional portal of the Region at this link.