Our aim is to be the reference Estate Agency for quality of services, in professionalism, for transparency and competence.
Our assistance in the sale procedure is always improved over the years, working with dynamic professionals, has meant that it has created for our customers and sellers, and buyers of custom procedures depending on your needs, overcoming all the unknowns and all unforeseen events which may involve a sale.
In years we have specialized in the sales of property with foreigners, and we have learned to avoid mistakes that could lead to serious effects.
In the sales process, with foreign customers but also Italian customers, thanks to our detailed knowledge and control documents, we use precautions that significantly reduce the time of conclusion of the deal and avoid unnecessary expenses that can have our clients.
With the support of professional firms, we provide notary assistance, technical assistance and legal assistance both in Italy and abroad.
Our association FIAP (Federazione Italiana Agenti Immobiliari Professionali, the main association in the real estate sector recognized by the European Union) corresponds to a certificate of guarantee and is synonymous with reliability, respect for rules and a code of ethics.
REAL ESTATE SERVICES
SERVICES FOR THE SELLER
SERVICES FOR PURCHASER
A foreigner wants to buy a house in Italy?
Here’s how proceed for purchase of a property.
Our Real Estate Agency will accompany you until the final deed of sale.
The Real Estate Agency commission is 3% + VAT of the purchase price of the property.
1) Choose the property: you have to choose the property that you like , with tranquility if necessary make various visits, if you want to take someone with a surveyor / engineer.
2) Make an offer: If you are sure that the house is the one to buy, then you’ll have to offer.
The offer written defines the terms of payment of the property and the property is described in detail. Are also specified the conditions and the date by which to do the deed. You also need to leave a deposit which will be returned to the person making the offer if it is not accepted by the vendor.
3) Preliminary: If the offer is accepted with all conditions, the written offer is registered at the Revenue Agency and is considered as a preliminary contract to all effects. If there are conditions to be added to the offer written, you will make a preliminary contract that will be recorded.
The price paid to the preliminary is considered as a deposit to be deducted from the price fixed for the sale and is lost if the buyer changes his mind after signing the preliminary contract. If the vendor changes his mind after signing the preliminary must return the sum doubled the purchaser.
The preliminary will be done in two languages, in case the buyer does not know the Italian language.
The cost of translation is about from € 150 until € 200.
If you opt to do the Preliminary directly, without the written offer 2), you can opt to choose a Notary of your trust (in Italy, the buyer chooses the Notary), who will prepare the preliminary will check the technical documentation, make the necessary controls. If you do not know a notary public, will be the Real Estate Agency to direct you to a notary who knows your language. Usually the Preliminary Notary does not pay, if and then the final deed of sale is made by the same Notary.
4) Preliminary registration: the preliminary round will be registered to the Revenue Agency by Real Estate Agency, the cost for registration is as follows: 0,5% on the price lodged, € 200 fixed tax, stamps from € 16 (one stamp for every 100 lines).
5) The deed of sale: The deed of sale of the property will be signed, as mentioned above, by a Notary chosen by the buyer. The Notary will ensure that the property is free from mortgage and cadastral constraints, and will check the technical documentation of the property. The purchaser must pay all costs of the deed, notary fees and taxes. All documents must be translated into a foreign language: the final deed of sale, the energy certificate, certificate of destination planning (CDU) of lands.
For the execution of the deed of sale, need these people: the translator, a witness who knows the Italian language and foreign language, an Italian witness.
The Notary honorary varies function of price of the property, usually is around 1,4% (honorary, stamps, legal information mortgage, transcriptio note , tax archive) of the purchase price of the property.
The taxes that must be paid to the Italian state, change if the purchaser buys the property by an individual or a company, if you are buying as a first house (you must bring your residence within 18 months) or as a second house.
COMPLETE GUIDE TO REAL ESTATE PURCHASE TAXES IN ITALY
When purchasing a property in Italy, in addition to the agreed sale price, it is essential to accurately calculate registration tax, mortgage tax, cadastral tax, and VAT. Taxation varies depending on the nature of the property, the vendor (private seller or company), and the requirements of the buyer.
PURCHASE OF RESIDENTIAL PROPERTIES AND ACCESSORIES
PRIMARY RESIDENCE PURCHASE (Residence within 18 months)
Sale by Private Seller (or VAT-exempt company):
Registration Tax: 2% (with a minimum of € 1,000)
Mortgage Tax: € 50 (fixed fee)
Cadastral Tax: € 50 (fixed fee)
Tax Base: Cadastral Value (Price-Value Mechanism)
Sale by Construction or Renovation Company (within 5 years of completion):
VAT: 4%
Registration Tax: € 200 (fixed fee)
Mortgage Tax: € 200 (fixed fee)
Cadastral Tax: € 200 (fixed fee)
Tax Base: Value declared in deed (actual price)
PURCHASE OF RESIDENTIAL PROPERTIES AND ACCESSORIES
SECOND HOME PURCHASE
Sale by Private Seller (or VAT-exempt company):
Registration Tax: 9% (with a minimum of € 1,000)
Mortgage Tax: € 50 (fixed fee)
Cadastral Tax: € 50 (fixed fee)
Tax Base: Cadastral Value (Price-Value Mechanism)
Sale by Construction or Renovation Company (within 5 years of completion):
VAT: 10% (22% if luxury property cat. A/1, A/8, A/9)
Registration Tax: € 200 (fixed fee)
Mortgage Tax: € 200 (fixed fee)
Cadastral Tax: € 200 (fixed fee)
Tax Base: Value declared in deed (actual price)
COMMERCIAL AND INSTRUMENTAL BUILDINGS (Categories B, C, D, E, and A/10)
(Offices, shops, warehouses, workshops, etc.)
Sale by Private Seller:
Registration Tax: 9% (with a minimum of € 1,000)
Mortgage Tax: € 50 (fixed fee)
Cadastral Tax: € 50 (fixed fee)
Tax Base: Value declared in deed
Sale by Company (subject to VAT):
VAT: 22%
Registration Tax: € 200 (fixed fee)
Mortgage Tax: 3% (with a minimum of € 200)
Cadastral Tax: 1% (with a minimum of € 200)
Tax Base: Value declared in deed
Note: Taxation on “Cadastral Value” (Price-Value) never applies to commercial/instrumental properties or purchases made by legal entities/entities (e.g. Non-profit organizations).
The tax base is always the value declared in deed.
BUILDING PLOTS
Sale by Private Seller:
Registration Tax: 9% (with a minimum of € 1,000)
Mortgage Tax: € 50 (fixed fee)
Cadastral Tax: € 50 (fixed fee)
Tax Base: Value declared in deed
Sale by Company:
VAT: 22%
Registration Tax: € 200 (fixed fee)
Mortgage Tax: € 200 (fixed fee)
Cadastral Tax: € 200 (fixed fee)
Tax Base: Value declared in deed
AGRICULTURAL LAND
Standard Regime (Any buyer without tax relief):
Registration Tax: 15% (with a minimum of € 1,000)
Mortgage Tax: € 50 (fixed fee)
Cadastral Tax: € 50 (fixed fee)
Tax Base: Value declared in deed
PPC Concessional Regime (Direct Farmers and IAP):
For purchases made by Direct Farmers and Professional Agricultural
Entrepreneurs (IAP) registered with the relevant social security system:
Registration Tax: € 200 (fixed fee)
Mortgage Tax: € 200 (fixed fee)
Cadastral Tax: 1%
Tax Base: Value declared in deed
DISCLAIMER
The information contained on this page is of a general, informative nature and does not constitute tax, financial, or notary advice.
The taxation of a real estate transaction may vary depending on the nature and features of the property, the cadastral category, the qualification of the seller and the buyer, the applicable VAT regime, the presence of encumbrances, requested tax incentives, and other specific circumstances.
Therefore, prior to executing the deed, it is advisable to check with the appointed notary the tax regime applicable to the individual transaction and the actual amount of taxes due.
