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Purchasing a property in Italy – fiscal aspects


  1. A) Purchase from construction/restoration companies. The purchase from construction or restoration companies, excepting particular cases, is subject to IVA (VAT), which is paid directly to the selling company.

The VAT rate to be applied to the purchase price will be: – equal to 10% in case there are no tax breaks for first home; – equal to 4% in case the tax breaks for first home are requested.

The same fiscal treatment is applied to the assignation of houses to the associates of a housing association. In case of purchase subject to VAT, additional taxes will have to be paid to the notary, who will then deposit them to the Income Revenue Authority (Agenzia della Entrate), and these are as follows:


Rates apply to the purchase price stated in the deed.


  1. B) Purchase from private persons

The purchase from private persons is subject to registration, mortage and cadastal taxes, which will be paid by the buyer to the notary, who will, in turn, deposit them to the Income Revenue Authority at the registration stage.

1) In the absence of tax breaks


2) Tax breaks for the purchase of first home

– Registration tax: 2%

In case of transfer of properties for residential use toward natural persons, the buyer is allowed to request the settlement of the registration tax according to the “cadastral value” (value-price) of the property (that is the value resulting from the multiplication of the cadastral rent using the coefficient provided for by law, that is equal to 115.5), regardless of the effective amount of the sale price, even though that is higher than such value.

The minimum tax is always equal to 1,000 euro.

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