Quali sono le imposte di acquisto nelle compravendite di proprietà immobiliari in Italia?
What are property purchase taxes in Italy?


	This is one of the frequently asked questions in your requests, but there is no quick answer.


	The purchase taxes will depend on:


	
		Who is the seller
	
		Who is the buyer
	
		What is for sale (apartment, house with land, land, from the primary market or the secondary market, etc.)



	The most common situation which we deal with on our market on second houses on lake Como is:


	A private person buys residential real estate as a “second home” (it means that the buyer is not going to become a resident there), 


	and then the answer is:


	
		if you buy a new home from a construction company - 10% VAT is paid
	
		if you buy property from the secondary market from a private person - the registration tax is paid in the amount of 9% of the cadastral value of the property



	 


	Example 1 - a purchase from the primary market


	Apartment 80 sq.m. and garage in the new residence


	<link>


	Price 275.000 Euro


	Purchase Taxes:


	
		VAT 10% - 27.500
	
		Stamp Duty tax  (imposta di registro) - 200 euros
	
		Land Registry tax (imposta ipotecaria) - 200 euros
	
		Cadastral tax (imposta catastale) - 200 euros



	Total purchase taxes: 28.100


	 


	Example 2 - a purchase from the secondary market


	Apartment in a residence with a swimming pool and a parking place, fully furnished


	<link>


	Price 278.000 Euro


	Purchase taxes


	
		Stamp Duty tax  (imposta di registro) 9% of cadastral value - 5.262 euros
	
		Land Registry tax (imposta ipotecaria) - 50 euros
	
		Cadastral tax (imposta catastale) - 50 euros



	Total taxes to be paid at the deed= 5.362 euros


	 


	Tip for buyers how to understand the total amount needed for the purchase 


	
		For real estate from the secondary market, add to the price - 8-9% of the price (all transaction costs including agency commission and notary services)
	
		For real estate from the primary market, add to the price - 15-16% of the price (all transaction costs including agency commission and notary services).



	But, we reiterate that this is not the precise definitive calculation, it is a synthetic and approximate method.


	After viewing the properties, you select several solutions that you like, and based on your situation (who is the buyer, whether you will become residents or not, whether or not land is included in the property, if you take a mortgage loan or not) – our agency will give you an accurate calculation of the purchase costs, which will help you make the final decision.