Knowledgebase

Find out answers to property related issues in Italy

To be updated soon.

If I sell my Italian property do I pay taxes?

By law when you buy a property and you sell it within 5 years of buying it, you are liable for the Tax on Plusvalenza (20%); the Italian equivalent of Capital Gains Tax, tax on the difference between the price you bought and sold for.

What is the Imposta Ipotecaria and Imposta Catastale?

The mortgage registration fee (`imposta ipotecaria') is concerning the provisions relating to charges for transcription and entry in the Registry Office. The Cadastrian Tax (`imposta catastale')  applies to the transfer, the change in the name of the owner of property entered in the Registry Office.

What is Cadastral Value? (Valore Catastale)

This is the assessed value by the Catasto (Italian Land and Property Registry Office) for tax purposes and is important because most of the taxes (such as Imposta di Registro and Imposta Catastale) are based on this value.

If I buy a Registered Habitable Property what taxes do I pay?

The main factor on which taxes are based is whether you are a buying a first house or a second house.

rnFIRST HOUSE TAXES - If one decides to take residency in Italy at the property.
rn
Purchase from private seller

IVA no
Imposta Registro 3%
Imposta Ipotecaria € 168
Imposta Catastale € 168

Purchase from company

IVA 4%
Imposta Registro € 168
Imposta Ipotecaria € 168
Imposta Catastale € 168


SECOND HOUSE TAXES

Purchase from private seller

IVA no
Imposta Registro 7%
Imposta Ipotecaria 2%
Imposta Catastale 1%

Purchase from company

IVA 10%
Imposta Registro € 168
Imposta Ipotecaria € 168
Imposta Catastale € 168

% is based on the Cadastral Value (Valore Catastale) when
the sale is between two private parties.

PLEASE NOTE*

The Imposta di Registro is valuated differently
When the property is not registered as a "home" (Civile Abitazione). An additionalrn amount to register the property as a "home" is required.

Additional duty stamps (fixed amount) are also to be paid (in the region of 200/300 euros) to the Notary at the final deed.

*DO NOT RELY ON THIS INFORMATION DUE TO LAW CHANGES