Management Service for the Possession of Vehicles with Italian Plates for Non-Residents

Studio 109 srl, in collaboration with lawyer Joost van der Heijden, offers a complete service for managing the necessary procedures for the possession of a vehicle with Italian plates by non-residents.
According to the Italian Highway Code, only residents can own vehicles registered in Italy.
However, to avoid the obligation of submitting annual tax returns and paying taxes on worldwide income in Italy, many clients choose not to acquire residency. To address this need, there is an alternative solution: the creation of an unrecognized association in Italy.

Vehicle Ownership Through an Association Based in Italy

One of the most practical solutions is the establishment of an unrecognized association in Italy, which allows the purchase and registration of vehicles with Italian plates.

How to Establish the Association

To proceed with the establishment of the association, the following information is required:

• Founders: Two founders (preferably spouses or family members) with an Italian tax code.
  At least one of the founders must own a second home in Italy.
• President and Legal Representative: One of the founders must take on the role of president and legal representative of the association.

The required documentation includes:

• Photocopy of the passports of both founders.
• Certificate of allocation of the Italian tax code for each founder.
• Copy of the first two pages of the deed of purchase of the house in Italy.
• Residence address of the founders in their home country and the address of the house in Italy, which will be the legal headquarters of the association.

The establishment process takes about 6 weeks (excluding holidays).

Advantages of the Association

• No recurring costs: The association is registered with the Revenue Agency and assigned a tax code, with no need for registration with the Chamber of Commerce or other registers.
  There is no obligation to prepare annual financial statements or submit tax returns.
• One-time setup cost: The cost for establishing the association is €2,500, which includes:
  – €264 for registration fees.
  – Professional service fees, including overhead and VAT.

Vehicle Purchase and Importation

Once the association is established, it will be possible to purchase or import vehicles, both new and used. The transfer of ownership requires assistance from ACI (Automobile Club Italia) and the Motorization Department, with the need to obtain prior authorization from the tax office of the province where the legal headquarters of the association is located, for vehicles imported from abroad. 

Car Insurance

Insurance rates in Italy may vary depending on the location of the association’s legal headquarters. Initially, it will be necessary to accumulate a no-claim bonus. It is advisable to request an insurance quote before establishing the association and consider companies that allow suspending the contract in case of prolonged vehicle non-use.

Contacts and Further Information

For more details or to arrange a meeting (including via video call), do not hesitate to contact us. We are available to assist you at every stage of the process.